Postgraduate CUR-MT531-2023

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.

From

$3,536 $3,786

Your upfront cost: $0

International student?

Duration

13 weeks

Study method

100% Online

Available loans

FEE-HELP

Assessments

Subjects may require attendance

Prior study

Not required

Start dates

28 Aug 2023

Start your career with Curtin’s globally recognised courses and extensive industry connections. Through OUA, their online courses offer an interactive and collaborative learning experience that gets you the same degree as if you studied on campus. Curtin is a global university with a vibrant culture of innovation and collaboration and is ranked in the top one per cent of universities worldwide.

Learn more about Curtin.

Explore Curtin courses.

QS Ranking 2023

Times Higher Education Ranking 2023

Need help?

Our student advisors are here to guide you with:

Enrolling and eligibility
Fee and loan information
Credit and recognition for prior learning

2023

Subject details

What you'll learn

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.

Topics covered

- Income
- Deductions
- Capital gains
- Uniform capital allowances
- Partnerships
- Trusts and minors
- Companies
- Goods and Services Tax
- Tax Practitioners

Entry requirements

No eligibility requirements

Additional requirements

No additional requirements

Description

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.

Assessments

Essay (20%)
Mid-semester Test (remotely invigilated) (30%)
Final Invigilated Exam (50%)

Textbooks

For textbook details check your university's handbook, website or learning management system (LMS).

Related degrees

Postgraduate CUR-GCT-GCE-2023

Graduate Certificate in Taxation Practice

Postgraduate UNE-PRO-GCE-2023

Graduate Certificate in Professional Practice

Postgraduate OUA-PSU-GCE-2023

Postgraduate Single Subjects