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HE Unit Template
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Tax Law
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BUACC3010 - Tax Law
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20250600
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Course
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3.2
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2026-09-10
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2026-09-10
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Business
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Institute of Innovation, Science & Sustainability
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Business
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Undergraduate
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15
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.125
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080101
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Accounting
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080101 - Accounting
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<a href="http://www.federation.edu.au/locate/unit/buacc3010">View unit fees</a>
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Graded (e.g. HD, D, C, etc)
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7
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Bachelor Degree
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Advanced
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<p>This unit seeks to develop a wider and deeper understanding and knowledge of the principles and practice of income tax law in Australia. Key areas of study include administrative aspects of tax returns, tax collection, withholding mechanisms, assessments, objections, rulings, penalties, audits, goods and services tax, employee remuneration, fringe benefits tax, capital gains tax, superannuation, ethical decision making and professional conduct rules governing tax agents and the anti-avoidance rules. International tax agreements and tax arrangements are also reviewed within this unit. As the second of two tax units in the BU5 Bachelor of Business (Accounting), BUACC 3010 - Tax Law satisfies the Tax Practitioners Board guideline for one of two tertiary level units. The other applicable tax unit in the BU5 Bachelor of Business (Accounting) is BUACC 3009 - Income Tax Practice which is a prerequisite to this unit.</p>
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<p>Topics may include:</p>
<p>1. Goods and Services Taxation</p>
<p>2. Employee Remuneration</p>
<p>3. Fringe Benefits Tax and Capital Gains Tax</p>
<p>4. Superannuation (including the tax treatment of salary sacrifice into superannuation)</p>
<p>5. Tax administration in terms of tax returns, tax collection, withholding mechanisms, assessments, objections, rulings, penalties and audits. (inc: ethical and professional responsibilities of tax agents)</p>
<p>6. Tax avoidance and rules addressing specific and general anti tax avoidance</p>
<p>7. International tax agreements and tax arrangements</p>
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<p>Where supplementary assessment is available a student must have failed overall in the Unit but gained a final mark of 45 per cent or above, has completed all major assessment tasks (including all sub-components where a task has multiple parts) as specified in the Unit Description and is not eligible for any other form of supplementary assessment.</p>
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2027
Current Year
2026
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BUACC3010 - Tax Law
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BUACC3010 - Tax Law
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Semester 1
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Year
2027
2026
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Overview
Key information
Requisites
Learning outcomes
Assessment
FedTASK
Parent Region
Overview
Unit description
<p>This unit seeks to develop a wider and deeper understanding and knowledge of the principles and practice of income tax law in Australia. Key areas of study include administrative aspects of tax returns, tax collection, withholding mechanisms, assessments, objections, rulings, penalties, audits, goods and services tax, employee remuneration, fringe benefits tax, capital gains tax, superannuation, ethical decision making and professional conduct rules governing tax agents and the anti-avoidance rules. International tax agreements and tax arrangements are also reviewed within this unit. As the second of two tax units in the BU5 Bachelor of Business (Accounting), BUACC 3010 - Tax Law satisfies the Tax Practitioners Board guideline for one of two tertiary level units. The other applicable tax unit in the BU5 Bachelor of Business (Accounting) is BUACC 3009 - Income Tax Practice which is a prerequisite to this unit.</p>
Unit content
<p>Topics may include:</p> <p>1. Goods and Services Taxation</p> <p>2. Employee Remuneration</p> <p>3. Fringe Benefits Tax and Capital Gains Tax</p> <p>4. Superannuation (including the tax treatment of salary sacrifice into superannuation)</p> <p>5. Tax administration in terms of tax returns, tax collection, withholding mechanisms, assessments, objections, rulings, penalties and audits. (inc: ethical and professional responsibilities of tax agents)</p> <p>6. Tax avoidance and rules addressing specific and general anti tax avoidance</p> <p>7. International tax agreements and tax arrangements</p>
Key information
Institute / school:
Institute of Innovation, Science & Sustainability
Discipline:
Business
Study level:
Undergraduate
Credit points:
15
EFTSL:
0.125
Field of education:
080101 - Accounting
Grade scheme:
Graded (e.g. HD, D, C, etc)
Placement component:
No
Fee information:
<a href="http://www.federation.edu.au/locate/unit/buacc3010">View unit fees</a>
Requisites
Prerequisite
<p>must have completed "<a href="/ords/r/curriculum/catalogue/course?p6_code=BUACC3009" target="_blank">BUACC3009</a>"</p>
Corequisite
None
Exclusion
<p>must not have completed "<a href="/ords/r/curriculum/catalogue/course?p6_code=BULAW3734" target="_blank">BULAW3734</a>"</p>
Learning outcomes
Learning outcomes
<p>On successful completion of this unit, students are expected to gain the following [K]nowledge, [S]kills and [A]pplication of knowledge & skills</p>
Learning Outcomes
Ref
Outcome
K1
<p>Demonstrate an understanding of fundamental areas of tax including goods and services tax, fringe benefits tax, capital gains tax and superannuation</p>
K2
<p>Comprehend ethical decision making and professional conduct responsibilities of tax agents and demonstrate an understanding of the application of specific and general anti-avoidance rules</p>
K3
<p>Evaluate and appraise the tax consequences of specific commercial transactions and the administrative aspects in terms of tax returns, tax collection, withholding mechanisms, assessments, objections, rulings, penalties and audits.</p>
K4
<p>Identify and synthesise legislative and policy issues relating to tax and superannuation law</p>
S1
<p>Conduct research and evaluate legislative information involving tax and superannuation related issues</p>
S2
<p>Efficiently locate relevant sections of tax legislation</p>
S3
<p>Analyse fact situations and apply relevant legislative principles to provide solutions or advice</p>
S4
<p>Communicate legislative and commercial reasoning in written form, adopting ethical decision making in professional practice</p>
A1
<p>Calculate tax liability in a given scenario and advise on the tax consequences of prospective courses of action</p>
A2
<p>Present the results of research and evaluation with responsibility and accountability for students' own learning</p>
Assessment
Learning Tasks and Assessment
Ref
Learning task
Assessment type
Weighting
Learning outcomes assessed
1
<p>Individual assessment - Applying theoretical material to provide written responses to questions in a range of formats</p>
<p>Test</p>
<p>10-20%</p>
K4, S2, S3, S4, A1
2
<p>Individual assessment - Develop a professional report and analysis in relation to tax implications of a business activity.</p>
<p>Written assignment</p>
<p>30-40%</p>
K1, K2, K3, K4, S1, S2, S3, S4, A1, A2
3
<p>Demonstrate knowledge and skills gained in the unit via an interactive live independently invigilated assessment</p>
<p>Invigilated oral examination</p>
<p>40-50%</p>
K1, K2, K3, K4, S2, S3, S4, A1, A2
Supplementary assessment available:
Yes
Supplementary assessment information:
<p>Where supplementary assessment is available a student must have failed overall in the Unit but gained a final mark of 45 per cent or above, has completed all major assessment tasks (including all sub-components where a task has multiple parts) as specified in the Unit Description and is not eligible for any other form of supplementary assessment.</p>
FedTASK
FedTASK
Description of FedTASK outcome
Level
FedTASK 1: Interpersonal
The ability to effectively communicate, interact and work with others both individually and in groups.
<p>Level 1 - Students require directions and boundaries from mentor</p>
FedTASK 2: Leadership
The ability to apply professional skills and behaviours in leading others.
<p>Level 3 - Student works independently with limited guidance or works within self-determined guidelines appropriate to context</p>
FedTASK 3: Critical Thinking and Creativity
The ability to work in complexity and ambiguity using imagination to create new ideas.
<p>Level 3 - Student works independently with limited guidance or works within self-determined guidelines appropriate to context</p>
FedTASK 4: Digital Literacy
The ability to work fluently across a range of tools and applications to achieve a range of skills.
<p>Level 2 - Student demonstrates some independence within provided guidelines</p>
FedTASK 5: Sustainable and Ethical Mindset
The ability to consider and assess the consequences and impact of ideas and actions in enacting ethical and sustainable decisions.
<p>Level 3 - Student works independently with limited guidance or works within self-determined guidelines appropriate to context</p>
FedTASK
<p>Federation University recognises that students require key transferable employability skills to prepare them for their future workplace and society. FedTASKs (<strong>T</strong>ransferable <strong>A</strong>ttributes <strong>S</strong>kills and <strong>K</strong>nowledge) provide a targeted focus on five key, transferable Attributes, Skills, and Knowledge that are embedded within curriculum, developed gradually towards successful measures and interlinked with cross-discipline and co-operative learning opportunities.</p>
Key information
Institute / school:
Institute of Innovation, Science & Sustainability
Discipline:
Business
Study level:
Undergraduate
Credit points:
15
EFTSL:
0.125
Field of education:
080101 - Accounting
Grade scheme:
Graded (e.g. HD, D, C, etc)
Placement component:
No
Fee information:
<a href="http://www.federation.edu.au/locate/unit/buacc3010">View unit fees</a>
Additional information
Add Info Static Text
Internal reference: BUACC3010 - U3.2