Taxation Administration
UndergraduateCUR-BLW412024
Course information for 2024 intake View information for 2025 course intake
Learn the ways of the Australian Taxation Office – including how it administers tax legislation. Gain skills in using taxation software programmes used in accounting practices. Discover the life of a tax agent.
Enrolments for this course are closed, but you may have other options to start studying now. Book a consultation to learn more.
- Study method
- 100% online
- Assessments
- Subject may require attendance
- Entry requirements
- No ATAR needed, No prior study
- Duration
- 13 weeks
- Loan available
- HECS-HELP and FEE-HELP available
Taxation Administration
About this subject
At the completion of this subject students will be able to:
- explain how income tax is administered, lodged, assessed and collected within Australia
- use computer software programmes that are used in industry to prepare income tax returns
- examine the issues involved in tax administration including the audit and appeals processes
- investigate some of the issues facing the tax profession, including ethical dilemmas
- Income Tax Returns/Elections
- Assessments, Payments and Recovery
- Objections and Appeals
- Role and Powers of ATO
- Penalties
- ATO Rulings
- Tax Agents
- Tax Software
This subject was previously known as BLW41 Tax Administration.
The aims of Taxation Administration are to give you a basic understanding of the administration of the Australian Taxation system and the role various authorities play in the administration of taxation laws. The subject introduces you to the requirements to lodge an annual income tax return and associated elections, which then result in the Australian Taxation Office issuing an assessment. We will consider the various means by which outstanding taxation payments can be collected by the ATO. Disputes are common regarding the imposition of taxation and a review of the objection and appeals process will be considered. As the administrator of the Australian taxation system we will consider in depth the role of the Australian Taxation Office including their legislated powers. As a means of deterring taxpayers from not complying with their taxation affairs a strict penalty regime is imposed. Other areas we will consider will be the use of ATO Rulings and the role of a Tax Professional. We will also consider the Commissioner’s remedial power, some state taxation administration powers and topical issues in taxation administration. This subject also includes a field trip to the Perth offices of the ATO and engages with Inspector General of Taxation who presents a yearly lecture as well as a workshop with the Tax Practitioners Board.
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.
- Objection Letter (35%)
- Problem based assignment (25%)
- Invigilated Exam (40%)
For textbook details check your university's handbook, website or learning management system (LMS).
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Entry requirements
No entry 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.
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What to study next?
Once you’ve completed this subject it can be credited towards one of the following courses
Bachelor of Commerce (Taxation)
UndergraduateCUR-TAX-DEG
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