LAW5350 · Principles of taxation

Overview

This unit examines key aspects of the Commonwealth tax system as both a framework for commercial activity and a tool of public policy. It introduces taxation theory and policy, the constitutional and administrative framework of federal taxation, and core areas including income tax, deductions, capital gains tax, GST, corporate and shareholder taxation, and superannuation. Through practical commercial problems, the unit considers how tax law structures transactions, distributes economic advantage, and responds to contemporary challenges including inequality, sustainability and climate change.

Offerings

Assessment

The Handbook does not list a final examination among the assessment items. That is not a guarantee there is none.

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

Requisites

Learning outcomes

1. Explain the foundational principles, policy objectives, and legal framework of the Australian federal tax system.
2. Apply core taxation principles to common commercial and personal contexts.
3. Assess how taxation law shapes economic behaviour, social outcomes, and contemporary challenges including inequality and climate change.
4. Communicate tax-related analysis effectively in professional and policy contexts.

Workload

24 contact hours per teaching period (either intensive, semi-intensive or semester long, depending on the Faculty resources, timetabling and requirements). You will be expected to do reading set for class, and to undertake additional research and reading applicable to a 6 credit point unit.

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