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||Delivered wholly by the provider|
|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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|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 2021 are indicative and subject to change. Finalised census dates for 2021 will be available from the 1st October 2020. Note census date cutoff is 11.59pm AEST (AEDT during October to March).
- Locate sources of Australian tax law and apply them to problem scenarios.
- Use legal problem solving skills to apply taxation law to a set of facts and reach a conclusion.
- Critically evaluate and discuss taxation in its broader context, including the policy implications for individuals, businesses, and governments.
- Apply taxation research skills to a practical setting.
|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||Mid-semester test (15%)|Examination (60%)|Assignment (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|
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