Course overview
This course will introduce students to income tax, goods and services tax and fringe benefits tax, and aims to satisfy the educational requirements of the professional accounting bodies. The course includes: introduction to the Tax Agent Services Act (2009); introduction to the income tax system; ordinary income; derivation of income; statutory income; exempt income; residence and source; introduction to capital gains tax; introduction to fringe benefits tax; introduction to the goods and services tax; general deductions; specific deductions; tax offsets; depreciation; trading stock; small business concessions; taxation treatment of partnerships, trusts, minors, companies including dividend imputation, and superannuation; introduction to international taxation; anti-avoidance provisions; tax planning; tax administration.
Course learning outcomes
- Discuss and apply the operation of the income tax, fringe benefits tax and goods and services tax systems and associated legislation, particularly with respect to topics covered in the syllabus.
- Discuss and apply case law to interpret the legislation.
- Prepare reasonably argued positions to justify application of the legislation and case law to factual scenarios.
- Describe basic tax planning.
- Explain the administrative aspects of taxation, including assessments, amendments, objections and appeals.
- Examine policy issues underpinning the income tax system.
- Demonstrate UniSA Business Enterprise Skills in the context of the Accounting discipline: Problem Solving (advanced level).
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The Student Contribution amount displayed below is for students commencing a new program from 2021 onwards. If you are continuing in a program you commenced prior to 1 January 2021, or are commencing an Honours degree relating to an undergraduate degree you commenced prior to 1 January 2021, you may be charged a different Student Contribution amount from the amount displayed below. Please check the Student Contribution bands for continuing students here. If you are an international student, or a domestic student studying in a full fee paying place, and are continuing study that you commenced in 2025 or earlier, your fees will be available here before enrolments open for 2026.