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Course

Principles of Australian Taxation Law - ATAX0001

Faculty: Australian School of Business

School: Australian School of Taxation and Business Law

Course Outline: ATAX0001 Course Outline

Campus: ATAX Campus

Career: Undergraduate

Units of Credit: 6

EFTSL: 0.12500 (more info)

Indicative Contact Hours per Week: 0

Excluded: ATAX0100

CSS Contribution Charge: 3 (more info)

Tuition Fee: See Tuition Fee Schedule

Further Information: See Class Timetable

View course information for previous years.

Description

Principles of Australian Taxation Law is intended to provide students 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 and the capital gains tax rules. The course also gives students an understanding of the Goods and Services Tax and 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
  • Tax administration

Course Texts

Textbook lists for ATAX courses will be available from the UNSW Bookshop from 1 February for Semester 1 courses and from 1 July for Semester 2 courses.
Library

Study Levels

Undergraduate Study Postgraudate Study Postgraduate Research Study Non-Award Study

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