Taxation Law
UndergraduateUNE-LAW3522025
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- Study method
- 100% online
- Assessments
- Subject may require attendance
- Entry requirements
- Part of a degree
- Duration
- 16 weeks
- Start dates
- 24 Feb 2025
- Loan available
- FEE-HELP available
Taxation Law
About this subject
Upon completion of this subject, students will be able to:
- demonstrate a broad and coherent understanding of the nature and scope of the principles that govern the operation of taxation law; have a well-developed understanding of how taxation law is administered and how its assessments can be challenged; and recognise the distinction between tax evasion and tax minimisation;
- use cognitive and creative skills to exercise critical thinking and judgement in evaluating the effectiveness of the current taxation law; and reflect on the political and economic issues as they relate to the present taxation system;
- use initiative and judgement to critically analyse, synthesise, evaluate and consolidate legal principles, legislative provisions and the principles of case law relating to taxation matters to construct persuasive legal arguments and solutions to fact-based problems; and
- construct well-argued written advice for a range of interested parties that is clear and coherent.
- Topics will be available to enrolled students in the subjects Learning Management System site approximately one week prior to the commencement of the teaching period.
This subject examines the fundamental principles of income tax law, including capital gains. You will gain an understanding of the workings and implications of the Income Tax Assessment Act 1997 and cognate legislation such as the Taxation Administration Act 1953 and the Fringe Benefits Tax Assessment Act 1986. This subject will help you to understand the complexities of how taxation law operates – including the working of the goods and services tax under A New Tax System (Goods and Services Tax) Act 1999. You will also explore the principles of statutory interpretation, while developing your legal research, writing and critical thinking skills to benefit your ongoing professional development.
Online Assessment: 500 words equivalent. Relates to Learning Outcomes 1-4;
Problem Question: 2000 words. Relates to Learning Outcomes 1-4;
Open Book Exam: 2000 words. Relates to Learning Outcomes 1-4.
There is a supervised exam at the end of the teaching period in which you are enrolled. The exam will be offered online with supervision via webcam and screen sharing technology. Coordinated by UNE Exams Unit.
UNE manages supervised exams associated with your UNE subjects. Prior to census date, UNE releases exam timetables. They’ll email important exam information directly to your UNE email address.- Online Assessment (20%)
- Problem Question (20%)
- Open Book Invigilated Examination (60%)
For textbook details check your university's handbook, website or learning management system (LMS).
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Entry requirements
Part of a degree
To enrol in this subject you must be accepted into one of the following degrees:
Elective
- UNE-LLB-DEG-2025 - Bachelor of Laws (4 Years)
- UNE-LAW-DEG-2025 - Bachelor of Laws (3 Years)
Prior study
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:
and one of
- UNE-LAW162-Criminal Law
UNE-LAW312 (Not currently available)
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).
Others
Candidature in Bachelor of Laws (4 Years). To enrol in this subject you will need to pass the Prerequisite/s. Please note as UNE results are released after the close of enrolment date, your enrolment into this subject will be withdrawn if you do not pass the prerequisite subject/s.
Additional requirements
- Equipment requirements - Headphones or speakers (required to listen to lectures and other media). Headset, including microphone (highly recommended). Webcam (may be required for participation in virtual classrooms and/or media presentations).
- Software requirements - It is essential for students to have reliable internet access in order to participate in and complete your units, regardless of whether they contain an on campus attendance or intensive school component. For additional information please visit UNE Hardware Requirements: https://www.une.edu.au/current-students/support/it-services/hardware.
- Other requirements -
Textbook requirements:
Textbook information is not available until approximately 8 weeks prior to the commencement of the Teaching period.
Students are expected to purchase prescribed material.
Textbook requirements may vary from one teaching period to the next.
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
UndergraduateUNE-LLB-DEG
UndergraduateUNE-LAW-DEG