The course introduces students to the principles of tax law in Australia with a focus on income tax. The important provisions of the Income Tax Assessment Acts 1936 and 1997 about the concepts of income, capital gains, and deductions are considered in detail. Other topics include international aspects of income tax, tax treatment of different entities, the anti-avoidance provisions, and goods and services tax.
Learning Outcomes
Upon successful completion, students will have the knowledge and skills to:
- Identify situations that have income tax and GST implications under Australian law;
- Demonstrate an understanding of the principles and rules relating to the determination of income tax and GST (including tax avoidance provisions) as it operates in relation to individuals and other entities;
- Apply the tax law principles learnt to specific factual situations;
- Calculate income tax liability and GST liability;
- Analyze and evaluate the tax implications of using various legal forms (companies; partnerships; trusts);
- Discuss, analyze and draw conclusions in relation to the various tax issues considered, in a clear and concise manner, using statutory provisions and case authorities in support.
Other Information
Indicative Assessment
- Typical assessment may include, but not restricted to, class participation, assignment(s),quizzes and examination(s). (100) [LO 1,2,3,4,5,6]
The ANU uses Turnitin to enhance student citation and referencing techniques, and to assess assignment submissions as a component of the University's approach to managing Academic Integrity. While the use of Turnitin is not mandatory, the ANU highly recommends Turnitin is used by both teaching staff and students. For additional information regarding Turnitin please visit the ANU Online website.
Workload
Students are expected to commit 130 hours of work in completing this course. This includes time spent in scheduled classes and self-directed study time.
Inherent Requirements
Not applicable
Requisite and Incompatibility
Prescribed Texts
Refer to class summary.
Fees
Tuition fees are for the academic year indicated at the top of the page.
Commonwealth Support (CSP) Students
If you have been offered a Commonwealth supported place, your fees are set by the Australian Government for each course. At ANU 1 EFTSL is 48 units (normally 8 x 6-unit courses). More information about your student contribution amount for each course at Fees.
- Student Contribution Band:
- 34
- Unit value:
- 6 units
If you are a domestic graduate coursework student with a Domestic Tuition Fee (DTF) place or international student you will be required to pay course tuition fees (see below). Course tuition fees are indexed annually. Further information for domestic and international students about tuition and other fees can be found at Fees.
Where there is a unit range displayed for this course, not all unit options below may be available.
| Units | EFTSL |
|---|---|
| 6.00 | 0.12500 |
Course fees
- Domestic fee paying students
| Year | Fee |
|---|---|
| 2025 | $5280 |
- International fee paying students
| Year | Fee |
|---|---|
| 2025 | $6720 |
Offerings, Dates and Class Summary Links
ANU utilises MyTimetable to enable students to view the timetable for their enrolled courses, browse, then self-allocate to small teaching activities / tutorials so they can better plan their time. Find out more on the Timetable webpage.
Class summaries, if available, can be accessed by clicking on the View link for the relevant class number.
First Semester
| Class number | Class start date | Last day to enrol | Census date | Class end date | Mode Of Delivery | Class Summary |
|---|---|---|---|---|---|---|
| 2159 | 17 Feb 2025 | 24 Feb 2025 | 31 Mar 2025 | 23 May 2025 | In Person | View |
Second Semester
| Class number | Class start date | Last day to enrol | Census date | Class end date | Mode Of Delivery | Class Summary |
|---|---|---|---|---|---|---|
| 7231 | 21 Jul 2025 | 28 Jul 2025 | 31 Aug 2025 | 24 Oct 2025 | In Person | N/A |