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|
|College/School||College of Business & Economics
Tasmanian School of Business and Economics
|Discipline||Accounting and Accountability|
|Coordinator||Doctor John Minas|
|Available as student elective?||No|
|Delivered By||University of Tasmania|
|Location||Study period||Attendance options||Available to|
|Hobart||Semester 2||On-Campus||Off-Campus||International International||Domestic Domestic|
- International students
- Domestic students
Please check that your computer meets the minimum System Requirements if you are attending via Distance/Off-Campus.
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.
|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 2022 are indicative and subject to change. Finalised census dates for 2022 will be available from the 1st October 2021. Note census date cutoff is 11.59pm AEST (AEDT during October to March).
- Research, interpret and apply taxation laws.
- Examine authentic commercial dealings to identify tax/compliance issues and research to apply tax laws to the issues identified.
- Justify the tax laws, calculations and findings to case studies.
|Field of Education||Commencing Student Contribution 1||Grandfathered Student Contribution 1||Approved Pathway Course Student Contribution 2||Domestic Full Fee|
- Available as a Commonwealth Supported Place
- HECS-HELP is available on this unit, depending on your eligibility3
- FEE-HELP is available on this unit, depending on your eligibility4
1 Please refer here more information on student contribution amounts.
2 Information on eligibility and Approved Pathway courses can be found here
3 Please refer here for eligibility for HECS-HELP
4 Please refer here for eligibility for FEE-HELP
Please note: international students should refer to this page to get an indicative course cost.
|Assessment||Exam (50%)|Assignment 1 (Report) (25%)|Assignment 2 (Report) (25%)|
|Timetable||View the lecture timetable | View the full unit timetable|
You will need the following text:
Sadiq et al, Principles of Taxation Law 2020, Thomson Reuters publishers
You will need to bring the textbook to lectures, tutorials, and to the exam.
Sadiq, et al, Principles of Taxation Law 2019, Thomson Reuters.
|Links||Booktopia textbook finder|
The University reserves the right to amend or remove courses and unit availabilities, as appropriate.