Enrolments for 2018 have closed.
Introduction to Australian Tax Law
Undergraduate | CUR-BLW32 | 2018
Course information for 2018 intake View information for 2024 course intake
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
- Prior study needed
- Duration
- 13 weeks
HECS-HELP and FEE-HELP available
Introduction to Australian Tax Law
About this subject
At the completion of this subject students will be able to:
- analyse and apply relevant sections of the income tax assessment acts of 1936 and 1997
- calculate taxable income and net tax payable by an individual and sole trader including calculations for net capital gains tax
- calculate net income by a trust or partnership entity, including the distribution to beneficiaries or partners
- calculate the taxable income of a company, including reconciling accounting profit to taxable profit and franking account
- evaluate the Goods and Services Tax (GST) and explain how it applies and undertake basic calculations.
- Income
- Deductions
- Capital gains
- Uniform capital allowances
- Partnerships
- Trusts
- Companies
- Goods and Services Tax (GST)
- Tax Practitioners
This subject was previously known as BLW22.
This subject introduces the Australian tax system and legislation including Income Tax and Goods and Services Tax. Topics covered include determination of income, deductions, uniform capital allowances, Capital Gains Tax, partnerships, reconciliation from accounting profit to taxable or net income, trusts and minors, companies and franking accounts.
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.
- Test (25%)
- Invigilated Exam — Final Exam (50%)
- Written Assignment (15%)
- Weekly class assessment (10%)
For textbook details check your university's handbook, website or learning management system (LMS).
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Entry requirements
Prior study
You must have successfully completed the following subject(s) before starting this subject:
one of
- CUR-BLW14-Business Law
- CUR-BLW15-Applied Contract Law
- USA-BLW17-Business Law
USA-BLW16 (Not currently available)
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)
Others
Prerequisites may be exempted for ICAA or ASCPA. To be considered for waiver, send scanned originals to opencurtin@curtin.edu.au. For complete equivalent study at another uni contact Student Advisor
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.
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