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Most commercial transactions have tax implications, so law graduates need to understand taxation law. Law662 gives students this essential introduction to taxation law in Australia. It is not intended as a specialist unit, but as a vehicle to provide students with a broad overview of the basics of Australian taxation law and a springboard for graduates to be able to identify tax issues in practical contexts. It addresses the concepts of income (including capital gains) and deductions, income tax accounting, taxation of entities, tax avoidance and tax administration. It also encourages students to consider the theory and practice of taxation law (including by reference to tax administration) and ideas for reform.

Summary 2021

Unit name Taxation Law
Unit code LAW361
Credit points 12.5
Faculty/School College of Arts, Law and Education
Faculty of Law
Discipline Law
Available as student elective? Yes
Breadth Unit? No



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About Census Dates

Learning Outcomes

  1. Describe and explain principles of taxation law and how it interacts with other fields of law
  2. Apply principles of taxation law to hypothetical factual scenarios.
  3. Effectively research and analyse a legal topic or problem pertaining to taxation law
  4. Communicate clearly, concisely and persuasively, orally and in writing



50 credit points of Intermediate Law core


Mutual Exclusions

You cannot enrol in this unit as well as the following:




Essay, 2000 words (40%), Group presentation, 15 minutes (10%), Exam, 2 hours (50%)

TimetableView the lecture timetable | View the full unit timetable



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