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.

Upon successful completion of the requirements for this course, students will:

in the case of legal research:

• have gained a deeper understanding of the income tax laws in Australia, the associated conceptual underpinnings and contemporary issues;
• have developed legal tax research skills;
• have identified ambiguities and uncertainties in tax laws and tax planning opportunities;

in the case of empirical research:

• have gained an understanding of the impact of income tax on business strategy including financial reporting;
• have gained an understanding of the empirical tax research literature relevant to your research interests (e.g., book-tax income differences, effective tax rates, dividend imputation, how taxes affect business strategy, tax compliance);
• have gained an appreciation of contemporary tax research issues, and
• have identified research opportunities relevant to your research interests.

The assessment for this course will be negotiated with students, but is likely to include multiple major pieces of assessment due throughout the teaching period.

Students taking this course are expected to commit at least 12 hours a week (including non-teaching weeks) to completing the work. This will include attending classes, course reading, research, writing and assignment work.

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