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Principles of Australian Taxation Law - ATAX0100
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Faculty: Faculty of Law
 
 
School:  Australian School of Taxation
 
 
Course Outline: See below
 
 
Campus: ATAX Campus
 
 
Career: Postgraduate
 
 
Units of Credit: 6
 
 
EFTSL: 0.12500 (more info)
 
 
Indicative Contact Hours per Week: 0
 
 
Enrolment Requirements:
 
 
Restricted to students enrolled in Program 5541 or 7541
 
 
Excluded: ATAX0001
 
 
Fee Band: 1 (more info)
 
 
Further Information: See Class Timetable
 
 

Description

Principles of Australian Taxation Law is intended to provide graduates from a degree outside Law or Commerce with a sophisticated but broad understanding of the Australian taxation system from a legal perspective. In this course, the fundamental elements of the Australian direct and indirect taxation regimes are analysed. The course investigates the principles of the taxation of income and deductions rules, timing issues in taxation, the capital gains tax rules, fringe benefits tax and the taxation of superannuation. The course also gives students an understanding of the Goods and Services Tax and of the important state taxes such as stamp duty, as well as an introduction to tax administration.


Recommended Prior Knowledge

None

Course Objectives

This course aims to:
  • Equip students with an understanding of the legal framework within which Australian taxation operates, and of the policy considerations inherent in taxation generally
  • Teach the skills required to understand and apply legal cases, and to apply principles of taxation in solving problem questions
  • Teach students to argue effectively and to consider issues from more than one point of view

Main Topics

  • Overview of the Australian taxation system
  • Income tax: Assessable income
  • Income tax: Allowable deductions and tax accounting
  • Capital gains tax
  • Goods and services tax
  • Other Australian taxes
  • Tax administration

Assessment

2 Assignments
1 Exam

Course Texts

Prescribed
Woellner RH, Barkoczy S, Murphy S and Evans C, Australian Taxation Law (Sydney: CCH Australia Ltd, latest edition)

Acts
You must purchase or have access to one of the following publications:
  • 2006 Core Tax Legislation and Study Guide (Sydney: CCH Aust, 2006); or
  • Fundamental Tax Legislation 2006 (Sydney: Australian Tax Practice, 2006)
Citation and Style Guides
The following is a selection of acceptable citation and style guides, which you may use as the basis for your written work. You must purchase or have access to one of the following publications:
  • Rozenberg P, Australian guide to uniform legal citation (Sydney: Lawbook Co, 2nd ed, 2003)
  • Stuhmcke A, Legal referencing (Sydney: Butterworths, 3rd ed, 2005)
  • Australian guide to legal citation (Melbourne University Law Review Association, 2nd ed, 2002) - Available from http://mulr.law.unimelb.edu.au/aglc.asp
Recommended
Refer to Course Profile supplied by Lecturer.

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© The University of New South Wales (CRICOS Provider No.: 00098G), 2004-2011. The information contained in this Handbook is indicative only. While every effort is made to keep this information up-to-date, the University reserves the right to discontinue or vary arrangements, programs and courses at any time without notice and at its discretion. While the University will try to avoid or minimise any inconvenience, changes may also be made to programs, courses and staff after enrolment. The University may also set limits on the number of students in a course.