Australian Tax Law and Practice
PostgraduateTAS-BFA7142024
Course information for 2024 intake View information for 2025 course intake
Enrolments for this course are closed, but you may have other options to start studying now. Book a consultation to learn more.
- Study method
- 100% online
- Assessments
- Subject may require attendance
- Entry requirements
- Part of a degree
- Duration
- 14 weeks
- Loan available
- FEE-HELP available
Australian Tax Law and Practice
About this subject
Upon completion of this subject, the student should be able to:
- Interpret relevant legislation, cases, rulings and principles of taxation law in Australia.
- Critique the relevant taxation rules, demonstrating knowledge of the connection between case law and legislation.
- Apply tax rules and conventions to a scenario to solve a taxpayer problem.
- Perform income tax, CGT, FBT and GST liability calculations.
- Introduction to Tax Law
- Assessable Income
- Business Income
- Residence, Source and Derivation
- General Deductions
- Specific Deductions
- Individuals and Trading Stock
- Capital Gains Tax
- Companies
- Partnerships and Trusts
- Goods and Services Tax
- Fringe Benefits Tax
- Superannuation
This subject was previously 'Australian Tax Law'.
This subject introduces students to the core concepts in Australian taxation and identifies the framework (both legal and administrative) behind those concepts. The knowledge gained through this exploration enables the application of the framework to current issues faced by individuals and businesses whilst ensuring compliance with statutory and professional requirements. Basic concepts of assessable income (including capital gains) and allowable deductions are extended through different entity structures with a focus on application to real life scenarios. The subject includes an introduction to Fringe Benefits Tax as well as Goods and Services Tax. Aspects of International tax and tax avoidance issues are also explored.
- Open Book Exam (40%)
- Research Memorandum Outline (10%)
- Test (20%)
- Research Memorandum (30%)
For textbook details check your university's handbook, website or learning management system (LMS).
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Entry requirements
Part of a degree
To enrol in this subject you must be accepted into one of the following degrees:
Core
- TAS-MPA-MAS-2024 - Master of Professional Accounting
- TAS-PFA-GDI-2024 - Graduate Diploma of Professional Accounting
Additional requirements
- Other requirements - Teaching Arrangement: Weekly pre-recorded Lectures on MyLO; 1 x 1-hr Orientation Workshop (Wk 1); 4 x 3-hr Workshops
Study load
- 0.125 EFTSL
- This is in the range of 10 to 12 hours of study each week.
Equivalent full time study load (EFTSL) is one way to calculate your study load. One (1.0) EFTSL is equivalent to a full-time study load for one year.
Find out more information on Commonwealth Loans to understand what this means to your eligibility for financial support.
Related degrees
Once you’ve completed this subject it can be credited towards one of the following courses
Master of Professional Accounting
PostgraduateTAS-MPA-MAS
Graduate Diploma of Professional Accounting
PostgraduateTAS-PFA-GDI