Fundamentals of Australian Tax Law
Inspect goods and services tax—GST. Uncover details about partnerships, deductions and uniform capital allowances. Extend your financial maths skills set.Analyse the impact income tax laws have on Australian individuals and entities.
Your upfront cost: $0
Subjects may require attendance
- 30 Aug 2021
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At the completion of this subject students will be able to:
- demonstrate an understanding of the sources of taxation law and the framework in which taxation is administered
- identify various types of taxation including income tax, fringe benefits tax, goods and services tax and capital gains tax
- identify and apply the fundamentals of calculating the taxable income and tax payable for individuals and business entities
- analyse the taxation issues associated with straight forward international transactions
- develop an interest and enthusiasm to maintain an active interest in developments in taxation.
- Capital gains
- Uniform capital allowances
- Trusts and minors
- Goods and Services Tax
- Tax Practitioners
In order to enrol in this subject, you must be accepted into one of the following degrees:
No special requirements
This subject was previously known as Taxation.
This subject deals with foundation principles of income tax laws as they apply to individuals and entities including partnerships, companies and trusts, as well as capital gains tax and an introduction to the goods and services tax.
Please Note: If it’s your first time studying a Curtin University subject you’ll need to complete their compulsory ‘Academic Integrity Program’. It only takes two hours to complete online, and provides you with vital information about studying with Curtin University. The Academic Integrity Program is compulsory, so if it’s not completed your subject grades will be withheld.
Find out more about the Academic Integrity module.
- Essay (20%)
- Mid-semester Test (remotely invigilated) (30%)
- Final Invigilated Exam (50%)
Current study term: 29 Aug 21 to 28 Nov 21
Check the learning management system (LMS) of your university for textbook details.