Unit of Study LAWS6010 Tax Law (2024)

Future students:
1300 854 556
future.students@online.scu.edu.au

Current students:
students@online.scu.edu.au

Show me unit information for year

Unit Snapshot

Unit type

PG Coursework Unit
Credit points

12
Faculty & College

Faculty of Business, Law and Arts
Placement

No

Unit description

Introduces students to the Australian tax system. This subject seeks to provide you with an understanding and knowledge of the theory and practice of tax law in Australia. More specifically, this subject is designed to enable you to understand the major types of taxes in Australia, including the income taxation regime, the Goods and Services Tax, Fringe Benefits and Capital Gains Taxes. Taxation of companies, partnerships, trusts and some aspects of international taxation are also considered. In addition, this subject aims to enable you to comprehend the impact that various taxes have on business, individual decisions and consequent tax planning.

Unit content

Topic 1: Foundation of Taxation

Topic 2: Income

Topic 3: Capital Gains Tax

Topic 4: Deductions

Topic 5: FBT and GST

Topic 6: Taxation of Different Business Structures

Availabilities

Location	Domestic	International
SCU Online	Term4	Term4

Learning outcomes

Unit Learning Outcomes express learning achievement in terms of what a student should know, understand and be able to do on completion of a unit. These outcomes are aligned with the graduate attributes. The unit learning outcomes and graduate attributes are also the basis of evaluating prior learning.

On completion of this unit, students should be able to:

Recognise the structure of the tax system and identify taxes in Australia and analyse the key principles and features of income tax and deductions

Identify and analyse the various aspects of taxation of companies, trusts and partnerships

Recognise and analyse the legal issues related to CGT, FBT and GST

Develop high level analytical skills in the use and reading of cases, statutes and other tax law material and apply these skills in complex tax fact situations to the resolution of these issues

Teaching and assessment

Teaching method

Structured online learning

Assessment
Quiz	20%
Report	40%
Evaluation	40%

Prescribed learning resources

Prescribed Texts

Taylor J, Walpole M, Burton M, Ciro T, Murray I, 2019, Understanding Taxation Law 2020, 2020, LexisNexis. ISBN: 9780409351286.

Prescribed Resources/Equipment

Access to a computer and reliable internet connection.

Prescribed Learning Resources may change in future Teaching Periods.

Fee information

Domestic

Commonwealth Supported courses
For information regarding Student Contribution Amounts please visit the Student Contribution Amounts.

Fee paying courses
For postgraduate or undergraduate full-fee paying courses please check Domestic Postgraduate Fees OR Domestic Undergraduate Fees.

Find out more for domestic fees