This course aims to expand students' understanding of the conceptual underpinnings of Australian income taxation arrangements, and other aspects of taxation. Special focus will be given to research in contemporary tax issues. This is a research-oriented course. Depending on the research interests of individual students, this course may adopt the legal research approach using case studies, or empirical research approach that involves critical review of empirical tax research literature, or both.

The semester offering for this course is subject to confirmation by the relevant school. Please see the Master of Commerce and Master of Accounting Program Coordinator for further information.

This course is designed to provide students with a comprehensive and firm understanding of the concepts and issues involved with Taxation Concepts and Issues.

• Legal Research Approach – Four case studies papers 15% each and a final exam 40%
• Empirical Research Approach – Four literature review papers 25% each

Students taking this course are expected to commit at least 10 hours a week to completing the work. This will include:

• 30 to 60 minutes of meeting with the course coordinator;
• At least 9 hours of private study, including reading of legislation, tax cases and reference materials, and writing up of case studies papers (in the case of legal research); or reading of journal articles and book chapters, and writing up of literature review papers (in the case of empirical research).

At least an average of 65% (or equivalent) in the final two years of an Australian undergraduate degree

Students must have already completed BUSN3014 Principles in Tax Law or BUSN7021 Taxation Law, or equivalent.

See Course Website

See Course Website

See Course Website

For further information please refer to the course website