Fundamentals of Australian Tax Law
PostgraduateCUR-MT5312024
Course information for 2024 intake View information for 2025 course intake
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.
Enrolments for this course are closed, but you may have other options to start studying now. Book a consultation to learn more.
- Study method
- 100% online
- Assessments
- Subject may require attendance
- Entry requirements
- No ATAR needed, No prior study
- Duration
- 13 weeks
- Loan available
- FEE-HELP available
Fundamentals of Australian Tax Law
About this subject
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.
- Income
- Deductions
- Capital gains
- Uniform capital allowances
- Partnerships
- Trusts and minors
- Companies
- Goods and Services Tax
- Tax Practitioners
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%)
For textbook details check your university's handbook, website or learning management system (LMS).
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Entry requirements
No entry requirements
Study load
- 0.125 EFTSL
- This is in the range of 10 to 12 hours of study each week.
Equivalent full time study load (EFTSL) is one way to calculate your study load. One (1.0) EFTSL is equivalent to a full-time study load for one year.
Find out more information on Commonwealth Loans to understand what this means to your eligibility for financial support.
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What to study next?
Once you’ve completed this subject it can be credited towards one of the following courses
Graduate Certificate in Taxation Practice
PostgraduateCUR-GCT-GCE
PostgraduateOUA-PSU-GCE
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