Australian Taxation Law - 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: 12 weeks
  • Government loans available: FEE-HELP
  • Availability for 2017: Sess 1
  • Availability for 2018: Sess 1
  • Assessment: Assessment - Memorandum of Advice (20%) , Case Study (30%) - Learn more

Unit provided by

2017 Fees
Domestic 4,320.00

The unit aims to provide lawyers with a sound understanding of the principles of taxation in relation to income tax. The unit considers the provisions of the Income Tax Assessment Acts of 1936 and 1997 and gives emphasis to the fundamental common law principles and statutory provisions that underlie the concepts of assessable income and allowable deductions, particularly as they apply to personal income and business affairs. The unit provides an in-depth analysis of the statutory provisions - Capital Gains Tax and Fringe Benefits Tax. The unit also provides an understanding of the jurisdictional issues of residence and source of income which are fundamental to all Australia’s international provisions. While the unit does not specifically analyse the Goods and Services Tax Act 2000 (GST), the impact of GST is considered in relation to areas of taxation law that are addressed in this unit.

Students undertaking the unit will further develop their legal skills in reading, understanding and applying complex and dynamic legislation, case materials and taxation rulings. This involves development of the student’s ability to analyse legal problems and to express ideas in a precise manner.

Upon successful completion of this unit you will be able to:

  1. demonstrate an advanced and integrated understanding of fundamental Australian taxation principles and the broader contexts in which these issues arise
  2. analyse and research complex problems relating to Australian Taxation Law
  3. demonstrate sophisticated cognitive skills in approaching legal issues relating to Australian Taxation Law and generate appropriate responses
  4. show effective, appropriate and persuasive communications; skills for legal and non-legal audiences through advising a hypothetical client.
  • Assessment — Memorandum of Advice (20%)
  • Case Study (30%)
  • Open Book Invigilated Exam (50%)
For more information on invigilated exams see Exams and results

Recommended prerequisites

You are recommended to have completed the following unit(s) or have equivalent knowledge before starting this unit:

  • Additional materials

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.

A week-by-week guide to the topics you will explore in this unit will be provided in your study materials.

This unit is delivered using the following methods and materials:

Online materials

  • Audio/Video - Streaming

This unit is an approved elective 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.

Textbooks are subject to change within the academic year. Students are advised to purchase their books no earlier than one to two months before the start of a unit.

Click on the titles of the listed books below to find out more:

Required textbooks

  • TaxKit 8 2016 : Fundamental Tax Legislation 2016 + Income

    By:Pinto + Burgess

    ISBN: 9780864699510


    Supplier:Go to The Co-op Bookshop

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