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Undergraduate | CUR-BLW32 | 2023
Introduction to Australian Tax Law
Jump inside the Australian tax system and get to know the legislation. Study up on capital gains tax, income tax and goods and services tax. Work out the taxable income for a company. Develop an understanding of how partnerships and trusts work.
- Study method
- 100% online
- Assessments
- Subject may require attendance
- Entry requirements
- No ATAR needed,
- No prior study
- Duration
- 13 weeks
Start dates
- 27 Feb 2023,
- 28 Aug 2023
HECS-HELP and FEE-HELP available
About this subject
At the completion of this subject students will be able to:
- interpret the Australian and International Tax Systems and investigate the framework in which it is administered
- examine the various sources of taxation law including income tax, fringe benefits tax, goods and services tax capital gains tax of various tax entities
- critique the different tax entities being sole trader, partnerships, trusts and companies in relation to the way they are treated for tax purposes
- investigate the ethical and social responsibilities imposed on members of the taxation profession
- Introduction and Framework of the Australian Taxation System
- Income
- Deductions part 1
- Deductions part 2
- Uniform Capital
- Deductions
- Capital Gains Tax 1
- Capital Gains Tax 2
- Partnerships
- Companies
- Tax Professionals
This subject was previously known as BLW22.
Studying this subject will introduce you to the Australian Taxation System and get you to critically consider the various aspects of the taxation legislation with a focus on Income Tax, Fringe Benefit Tax, Goods and Services Tax and Capital Gains Tax as well as a detailed investigation into the taxing of various tax entities used in Australia. You will be exposed to considering the global aspect of taxation and how foreign companies and individuals are treated for tax purposes in Australia. Being a tax professional is a privileged position but it comes with both social and ethical responsibilities and in this unit we will identify these as well as taking a detailed looked at the various bodies associated with the administration and review of the Australian Taxation System such as the Australia Taxation Office, Inspector General of Taxation and the Tax Practitioners Board. Whilst this subject is an introductory subject of taxation the detailed material and passion and enthusiasm of the teaching staff will ensure that you leave the subject will an appreciation for the complexity of the Australian Taxation System and more importantly the vast array of career opportunities that exist in this profession.
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 Integritymodule.
- Invigilated eTest (25%)
- Invigilated Final Exam (50%)
- Research Essay (25%)
For textbook details check your university's handbook, website or learning management system (LMS).
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- 11
Entry requirements
No entry requirements
Equivalent subjects
You should not enrol in this subject if you have successfully completed any of the following subject(s) because they are considered academically equivalent:
CUR-BLW22 (Not currently available)
Additional requirements
- Other requirements - Textbooks, one of which can be taken into the exam.
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.
Why study a single subject?
Bite sized study
Pursue a dream
Gain Uni credit
What to study next?
Once you’ve completed this subject it can be credited towards one of the following degrees
UndergraduateCUR-TAX-DEG
UndergraduateCUR-BLW-DEG
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