Advanced Taxation - 2017

To enrol in this unit, you must be accepted into a course from the provider. Read before you start

Unit summary


  • Level of Study: Postgraduate
  • Study load: 0.125 EFTSL
  • Delivery method: Fully Online
  • Prerequisites: Yes
  • Duration: 13 weeks
  • Government loans available: FEE-HELP
  • Availability for 2016: SP3
  • Availability for 2017: SP3
  • Assessment: Assignment 1 - Research Paper 1 (20%) , Assignment 2 - Research Paper 2 (30%) - Learn more

Unit provided by

2017 Fees
Domestic 3,375.00
International 3,625.00

This unit deals with advanced corporate tax issues, capital gains tax, barriers to tax avoidance and tax administration.

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At the completion of this unit students will be able to:

  1. examine and explain issues which arise in the context of company taxation including capital gain tax, distributions, losses and winding up
  2. explain how the debt/equity rules, deemed dividends and value shifting impact on companies
  3. communicate the issues involved in tax administration
  4. explain how the tax avoidance provisions operate to impact on income tax decision making in a global context
  5. communicate the process by which income tax is administered, that is lodgement and assessment of returns, collection of the tax, audits and appeals.
  • Assignment 1 — Research Paper 1 (20%)
  • Assignment 2 — Research Paper 2 (30%)
  • Invigilated Exam (50%)
For more information on invigilated exams see Exams and results

Mandatory prerequisites

You must have successfully completed the following unit(s) before starting this unit:

If you have completed equivalent study at another university, please contact a Student Advisor for advice.

  • Broadband access

In order to enrol in this unit, you must be accepted into one of the following courses:

Please visit the course details page and read the Requirements tab for more information about eligibility.

This unit addresses the following topics.

1Corporate taxation
2International taxation
3Tax avoidance legislation, audits and appeals

This unit is delivered using the following methods and materials:

Instructional Methods

  • Web links

Online materials

  • Resources and Links

This unit is a core requirement in the following courses:

This unit may be eligible for credit towards other courses:

  1. Many undergraduate courses on offer through OUA include 'open elective' where any OUA unit can be credited to the course. You need to check the Award Requirements on the course page for the number of allowed open electives and any level limitations.
  2. In other cases, the content of this unit might be relevant to a course on offer through OUA or elsewhere. In order to receive credit for this unit in the course you will need to supply the provider institution with a copy of the Unit Profile in the approved format, which you can download here. Note that the Unit Profile is set at the start of the year, and if textbooks change this may not match the Co-Op textbook list.

Textbook information for this unit is currently being updated and will be available soon. Please check back regularly for updates. Alternatively, visit the The Co-op website and enter the unit details to search for available textbooks.

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