BTX3931 · Taxation law

Overview

This unit provides an introduction to Australian taxation law and practice, focusing on individuals as taxpayers engaged in personal services, property and business activities. It covers income tax (including CGT), as well as GST and FBT.

Offerings

Assessment

The Handbook lists an examination for this unit.

Assessment details may change. Please refer to the assessment information in Moodle closer to the start of the teaching period.

Requisites

Learning outcomes

1. First semester: understand the operation of the Australian taxation system including the interaction of income tax with other taxes. Second semester: identify the principles underpinning the Australian taxation system, focusing on the operation of income tax with other commonwealth taxes.
2. First semester: identify conceptual structures in core tax provisions and apply them in an ordered approach. Second semester: interpret conceptual tax structures within a legislative framework to solve tax legal problems in personal and business contexts.
3. First semester: recognise fundamental tax concepts, identify legislative provisions as well as judicial principles and apply them to analyse personal, property and business scenarios. Second semester: analyse the tax implications of personal, property and business transactions using relevant legislative provisions and judicial principles.
4. First semester: explain and calculate income tax (including CGT), plus GST and FBT. Second semester: explain income tax (including CGT), GST and FBT calculations in practical scenarios.
5. Second semester: discuss the social and ethical implications of Australian tax policy to enhance fair and equitable outcomes for diverse taxpayers.

Workload

Minimum total expected workload to achieve the learning outcomes for this unit is 144 hours per semester typically comprising a mixture of scheduled learning activities and independent study. Independent study may include associated readings, assessment and preparation for scheduled activities. You are expected to complete all pre-class activities prior to your scheduled class, and post-class activities should be completed after your scheduled class. Learning activities may include a combination of teacher directed, peer directed and online engagement activities.

Student experience, not official rules. Nothing here changes what the Handbook says.