This unit introduces students to the core concepts in Australian taxation and identifies the framework (both legal and administrative) behind those concepts. The knowledge gained through this exploration enables the application of the framework to current issues faced by individuals and businesses whilst ensuring compliance with statutory and professional requirements. Basic concepts of assessable income (including capital gains) and allowable deductions are extended through different entity structures with a focus on application to real life scenarios. The unit includes an introduction to Fringe Benefits Tax as well as Goods and Services Tax. Aspects of International tax and tax avoidance issues are also explored.
|Unit name||Australian Tax Law|
|Faculty/School||College of Business & Economics
Tasmanian School of Business and Economics
|Discipline||Accounting and Corporate Governance|
|Available as student elective?||No|
|Location||Study period||Attendance options||Available to|
|Hobart||Semester 1||On-Campus||Off-Campus||International International||Domestic Domestic|
|Hobart||Semester 2||On-Campus||Off-Campus||International International||Domestic Domestic|
- International students
- Domestic students
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Units are offered in attending mode unless otherwise indicated (that is attendance is required at the campus identified). A unit identified as offered by distance, that is there is no requirement for attendance, is identified with a nominal enrolment campus. A unit offered to both attending students and by distance from the same campus is identified as having both modes of study.
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|Study Period||Start date||Census date||WW date||End date|
* The Final WW Date is the final date from which you can withdraw from the unit without academic penalty, however you will still incur a financial liability (see withdrawal dates explained for more information).
Unit census dates currently displaying for 2020 are indicative and subject to change. Finalised census dates for 2020 will be available from the 1st October 2020.
|LO1||research, interpret and apply taxation laws|
|LO2||examine authentic commercial dealings to identify tax/compliance issues and research to apply tax laws to the issues identified.|
|LO3||justify orally, explaining tax laws, calculations and findings to case studies|
|Band||CSP Student Contribution||Full Fee Paying (domestic)||Field of Education|
|3||2020: $1,394.00||2020: $2,702.00||080101|
Fees for next year will be published in October. The fees above only apply for the year shown.
Please note: international students should refer to this page to get an indicative course cost.
Peer Reviewed Test (20%), Simulation Assignment (20%), Examination (60%).
|Timetable||View the lecture timetable | View the full unit timetable|
You will need the following text [available from the Co-op Bookshop]:
Textbooks may be purchased in a pack from the Co-op Bookshop in Hobart.You will need to bring the textbooks to lectures, tutorials, test and to the exam.
Co-op Bookshop links
The University reserves the right to amend or remove courses and unit availabilities, as appropriate.