Taxation Administration and Policy
PostgraduateCUR-TAXA50212026
Previously CUR-GCT500
Course information for 2026 intake View information for 2025 course intake
Get to know the building blocks of Australian tax. Understand how the Australian Taxation Office (ATO) works – including income tax legislation and the Taxation Administration Act.
- Study method
- 100% online
- Assessments
- 100% online
- Enrol by
- 22 Feb 2026
- Entry requirements
- Part of a degree
- Duration
- 13 weeks
- Price from
- $4,915
- Upfront cost
- $0
- Loan available
- FEE-HELP available
Taxation Administration and Policy
About this subject
At the completion of this subject students will be able to:
- Describe the tax administration and policy framework of the Australian Taxation System, including audits, investigations, administrative and judicial review avenues ;
- Explain tax planning and avoidance, and the policy and procedures responses of the Australian Taxation Office, including objections, appeals, rulings, and reform mechanisms;
- Discuss tax legislation and the legal and policy principles that govern tax administration and reform in Australia;
- Evaluate the professional responsibilities and ethical considerations involved in tax practice, including the role of a tax agent and obligations to stakeholders within the context of evolving tax policy.
- Areas of audits
- Investigations and administrative and judicial review avenues
- Tax planning
- Tax avoidance
- Procedures associated with dealing with the Australian Taxation Office (ATO) through objections, appeals and the rulings systems
- Professional responsibilities in the tax area including the role of a Tax Agent and their obligations towards their clients and the Australian Taxation Office
This subject focuses on the administration and policy dimensions of the Australian taxation system. It is designed to introduce students to the way in which the Australian Taxation Office (ATO) administers income tax legislation and associated frameworks, such as the Taxation Administration Act, as well as explore the policy principles underpinning Australia’s tax system. Areas of study include ATO audits, administrative and judicial review avenues available to the ATO and taxpayers, tax planning and avoidance, tax reform, and the interaction between tax policy and administration in practice.
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 (35%)
- Case Study (35%)
- Presentation (30%)
For textbook details check your university's handbook, website or learning management system (LMS).
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 University.
Explore Curtin courses.
- QS World University Ranking 2025, within Australia:
- 13
- Times Higher Education World University Ranking 2025, within Australia:
- 14
Entry requirements
Part of a degree
To enrol in this subject you must be accepted into one of the following degrees:
Core
- CUR-GCT-GCE-2026 - Graduate Certificate in Taxation Practice
Prior study
You must either have successfully completed the following subject(s) before starting this subject, or enrol in the following subject(s) to study at the same time or prior to this subject:
CUR-MT531 (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-GCT500 (Not currently available)
Additional requirements
No additional 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.
Related degrees
Once you’ve completed this subject it can be credited towards one of the following courses
Graduate Certificate in Taxation Practice
PostgraduateCUR-GCT-GCE