This course provides an introduction to key aspects of Australian tax law. It is focused on the principles and provisions concerning the determination of income tax as it applies to individuals and other entities (companies, trusts, partnerships). Indirect taxes are also considered. 

On satisfying the requirements for this course, students should be able to:

1. Recognize situations that have income tax and GST implications under Australian law;

2. Understand the principles and rules relating to the determination of income tax and GST (including tax avoidance provisions) as it operates in relation to individuals and other entities;

3. Apply the tax law principles learnt to specific factual situations;

4. Calculate income tax liability and GST liability;

5. Discuss, analyze and draw conclusions in relation to the various tax issues considered, in a clear and concise manner, using statutory provisions and case authorities in support.

• Tutorial Quizzes 10%
• Mid Semester Examination 30%
• Final Examination 60%

Students taking this course are expected to commit at least 10 hours a week to completing the work. This will include 3 hours per week in class and at least 7 hours a week on average (including non-teaching weeks) on course reading, research, writing and assignment work.

BUSN1101 Introduction to Commercial Law or COMM 1101 Introduction to Commercial Law.

Incompatible with COMM 3014 Principles of Taxation Law and LAWS 2221 Income Tax

See Course Outline

See Course Outline

See Course Outline

For further information see the course website