Taxation Law and Practice (BULAW5916)

This unit seeks to provide an understanding and knowledge of the principles and practice of income tax law in Australia. It is designed to acquaint students with the fundamentals of Australia's principal revenue raising legislation - the Income Tax Assessment Acts, 1936, 1997 (as amended) [ITAA36 or ITAA97] and the increasing volumes of allied legislation. The primary focus will be the interaction of legal principles and administrative rules that determine a taxable amount; viz, 'taxable income'. Then the unit considers complications that arise by virtue of a taxpayers status - ie, whether the taxpayer is taxed as an individual, a partner, a company or shareholder, a beneficiary or trustee of an estate. The unit deals with the Taxation Commissioner's enforcement armoury, the anti-avoidance provisions, penalties and prosecutions and the taxpayer's rights of appeal. It also examines the taxation of capital gains and briefly shows how employee benefits and the Goods and Services Tax interact with the Income Tax Acts.

For further information regarding the course please refer to the Course Outline found at the following link (PDF, 190kB).

Credit point 15
EFTSL 0.125
Band4(GF1)

Commonwealth supported place (CSP)

A CSP is subsidised by the Australian Government and students pay a contribution amount. Each unit is classified into a student contribution band, depending on the study area of the unit (this discipline may be different from the study area of your course).

2024 contribution amount* - $2,040
2024 contribution amount - continuing student who commenced before 1 Jan 2021* - $957

* for Clinical Psychology (Clin Psych) & Professional Pathways (Prof Path) bands the contribution amount is determined by accredited course. Students in Postgraduate Clinical Psychology, Professional Pathway Psychology or Professional Pathway Social Work accredited courses should visit our CSP page for further information.

Note: The Job-ready Graduates Package introduced new funding clusters and contribution amounts from the 2021 academic year. If you are a continuing student who commenced before 1 January 2021 studying units in disciplines with increased contribution amounts, you will continue paying the same amount (indexed each year) as you would have. For further information visit the Australia Government's Study Assist website.

Domestic Full Fee-paying

These places are offered for postgraduate studies or to CSP ineligible students and tuition fees are not subsidised by the Australian Government. Domestic postgraduate tuition fees are course-based annual fees and the unit fee you pay will vary according to the degree you are studying. To find out more about domestic tuition fees and view the relevant fee schedule visit our fees website.

International Full Fee-paying

International tuition fees are course-based annual fees and the unit fee you pay will vary according to the degree you are studying. To find out more about international tuition fees and view the relevant fee schedule visit our fees website.

Semester census dates

It is important to check unit delivery details including location and census date, prior to making decisions about enrolment. Detailed semester and census date information can be found on the Important Dates page.