Indirect, State and Employment Taxes
Get to know Australian tax laws—from Commonwealth through to State taxation systems. Apply your research skills to probe legislative issues around primary production and substantiation and cars. Get practical and calculate taxes including stamp duty.
Your upfront cost: $0
- 29 May 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.
QS Ranking 2022
Times Higher Education Ranking 2022
Our student advisors are here to guide you with:
- Enrolling and eligibility
- Fee and loan information
- Credit and recognition for prior learning
At the completion of this subject students will be able to:
- research and identify the applicable taxation legislation from both Commonwealth and State taxation systems apply relevant legislation to practical and theoretical situations
- calculate the tax payable in respect to Tax, Stamp Duty, Land Tax, Fringe Benefit Tax and Pay-roll Tax
- identify and calculate the taxation of Termination Payments for a taxpayer who is resigning from employment
- explain and apply taxation legislation for Primary Production taxpayers
- discuss the substantiation provisions of the Income Tax Assessment Act and demonstrate the application to situations including motor vehicle expenses.
- Primary Production
- Substantiation and Cars
- Advanced CGT Topics
- Superannuation and Termination Payments
- Fringe Benefits Tax
- Payroll Tax
- Land Tax
- Duties Tax
You must either have successfully completed the following subject(s) before starting this subject, or currently be enrolled in the following subject(s) in a prior study period; or enrol in the following subject(s) to study prior to this subject:
Please note that your enrolment in this subject is conditional on successful completion of these prerequisite subject(s). If you study the prerequisite subject(s) in the study period immediately prior to studying this subject, your result for the prerequisite subject(s) will not be finalised prior to the close of enrolment. In this situation, should you not complete your prerequisite subject(s) successfully you should not continue with your enrolment in this subject. If you are currently enrolled in the prerequisite subject(s) and believe you may not complete these all successfully, it is your responsibility to reschedule your study of this subject to give you time to re-attempt the prerequisite subject(s)
No additional requirements
This subject was previously known as Special Topics in Australian Tax Law.
The primary aim of this subject is to introduce students to both State and Commonwealth tax laws. The subject introduces both legislative issues as well as requires students to make practical calculations. The subject will involve both research and practical skills application.
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 (40%)
- Mid-Semester Test (25%)
- Take-home assignment (35%)
Current study term: 28 May 23 to 27 Aug 23
Check the learning management system (LMS) of your university for textbook details.