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 and Practice|
|College/School||College of Business & Economics
Tasmanian School of Business and Economics
|Coordinator||Mr Donovan Castelyn|
|Delivered By||University of Tasmania|
|Location||Study period||Attendance options||Available to|
- International students
- Domestic students
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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 (refer to How do I withdraw from a unit? for more information).
Unit census dates currently displaying for 2024 are indicative and subject to change. Finalised census dates for 2024 will be available from the 1st October 2023. Note census date cutoff is 11.59pm AEST (AEDT during October to March).
- Differentiate the relative strengths of Australian tax law in enabling sustainability
- Critique the application of Australian tax law to complex accounting practices
- Hypothesize the effects of new tax policy for individuals and businesses
|Field of Education||Commencing Student Contribution 1,3||Grandfathered Student Contribution 1,3||Approved Pathway Course Student Contribution 2,3||Domestic Full Fee 4|
1 Please refer to more information on student contribution amounts.
2 Please refer to more information on eligibility and Approved Pathway courses.
3 Please refer to more information on eligibility for HECS-HELP.
4 Please refer to more information on eligibility for FEE-HELP.
Please note: international students should refer to What is an indicative Fee? to get an indicative course cost.
4 x 3-hour workshops (in addition a 1-hour orientation workshop will held in week 1)
Weekly pre-recorded lectures on MyLO
|Assessment||ASX100 Pitch (10%)|Scoping review (20%)|ASX100 Case Study (30%)|Open book examination (40%)|
|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|
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