UO Taxation Law 1

Undergraduate | 2026

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Area/Catalogue
LAWS 3007
Course ID icon
Course ID
204047
Level of study
Level of study
Undergraduate
Unit value icon
Unit value
6
Course level icon
Course level
3
Study abroad and student exchange icon
Inbound study abroad and exchange
Inbound study abroad and exchange
The fee you pay will depend on the number and type of courses you study.
Yes
University-wide elective icon
University-wide elective course
Yes
Single course enrollment
Single course enrolment
Yes
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Note:
Course data is interim and subject to change

Course overview

The aim of this course is to introduce students to income tax and to satisfy the educational requirements of the professional accounting bodies. Introduction to the Tax Agent Services Act (2009); introduction to the income tax system and legislation; ordinary income; derivation of income; statutory income; exempt income; residence and source; introduction to capital gains tax; introduction to fringe benefits tax and legislation; introduction to the goods and services tax and legislation; 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.
  • 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 Business Enterprise Skills in the context of the Accounting discipline: Problem Solving (advanced level).

Prerequisite(s)

N/A

Corequisite(s)

N/A

Antirequisite(s)

N/A