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Postgraduate | UNE-LSSU592-2023

Taxation Law

Study method

100% online


Subject may require attendance

Entry requirements

Part of a degree


16 weeks

Start dates

  • 27 Feb 2023

FEE-HELP available

About this subject

What you'll learn

Upon completion of this subject, students will be able to:

demonstrate an in-depth understanding of the nature and scope of the principles that govern the operation of taxation law, eg knowledge of the concepts of assessability, income, deductability, special taxpayers, international taxation and taxation planning; 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; reflect on the effects of the anti-avoidance provisions in the income tax legislation; and discuss contemporary issues and suggest how they should be regulated by taxation law;

use creativity, 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 including executing accurate calculations of taxation liability; and

plan construct and communicate written advice for a range of interested parties that is clear, coherent and well-argued.

    • 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.

  • Problem Question: 2500 words. Relates to Learning Outcomes 1, 2, 3, 4 Online Assessment: Relates to Learning Outcomes 1, 2, 3, 4 Final Examination: Open Book Examination. 2 hrs 15 mins. Relates to Learning Outcomes 1, 2, 3, 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.

    • Problem Question (20%)
    • Online Assessment (20%)
    • Final 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:


  • UNE-MPA-MAS-2023 - Master of Professional Accounting


  • UNE-MPA-GCE-2023 - Graduate Certificate in Accounting


Candidature in the Graduate Certificate in Accounting or the Master of Professional Accounting.

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:
  • 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.

    Where calculators are permitted in examinations, it must be selected from an approved list, which can be accessed from the Further Information link below.

    Further information

Related degrees

Once you’ve completed this subject it can be credited towards one of the following degrees

University of New England logo


Master of Professional Accounting

University of New England logo


Graduate Certificate in Accounting