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Taxation Law and Practice
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BULAW5916 - Taxation Law and Practice
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20260200
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Course
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3.1
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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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Postgraduate - Coursework
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15
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.125
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091103
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Legal Studies
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091103 - Legal Studies
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<a href="http://www.federation.edu.au/locate/unit/bulaw5916">View unit fees</a>
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Graded (e.g. HD, D, C, etc)
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<p>This unit seeks to provide an understanding and knowledge of the principles and practice of income tax law in Australia. It is designed to acquaint students with the fundamentals of Australias principal revenue raising legislation - the Income Tax Assessment Acts, 1936, 1997 (as amended) [ITAA36 or ITAA97] and the increasing volumes of allied legislation. The primary focus will be the interaction of legal principles and administrative rules that determine a taxable amount; viz, taxable income. Then the unit considers complications that arise by virtue of a taxpayers status - ie, whether the taxpayer is taxed as an individual, a partner, a company or shareholder, a beneficiary or trustee of an estate. The unit deals with the Taxation Commissioners enforcement armoury, the anti-avoidance provisions, penalties and prosecutions and the taxpayers rights of appeal. It also examines the taxation of capital gains and briefly shows how employee benefits and the Goods and Services Tax interact with the Income Tax Acts.</p>
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<p>•Foundation of Taxation<br>
•Income<br>
•Capital Gains Tax<br>
•Deductions<br>
•Capital Allowances and Trading Stock<br>
•Taxation of Partnerships and Companies<br>
•Taxation of Trusts<br>
•Fringe Benefits<br>
•Goods and Services Taxation<br>
•Tax Administration and/or Anti-Avoidance</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
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2026
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BULAW5916 - Taxation Law and Practice
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BULAW5916 - Taxation Law and Practice
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Semester
Semester 1
Semester 2
Summer Semester
Year
2027
2026
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Overview
Key information
Requisites
Learning outcomes
Assessment
Parent Region
Overview
Unit description
<p>This unit seeks to provide an understanding and knowledge of the principles and practice of income tax law in Australia. It is designed to acquaint students with the fundamentals of Australias principal revenue raising legislation - the Income Tax Assessment Acts, 1936, 1997 (as amended) [ITAA36 or ITAA97] and the increasing volumes of allied legislation. The primary focus will be the interaction of legal principles and administrative rules that determine a taxable amount; viz, taxable income. Then the unit considers complications that arise by virtue of a taxpayers status - ie, whether the taxpayer is taxed as an individual, a partner, a company or shareholder, a beneficiary or trustee of an estate. The unit deals with the Taxation Commissioners enforcement armoury, the anti-avoidance provisions, penalties and prosecutions and the taxpayers rights of appeal. It also examines the taxation of capital gains and briefly shows how employee benefits and the Goods and Services Tax interact with the Income Tax Acts.</p>
Unit content
<p>•Foundation of Taxation<br> •Income<br> •Capital Gains Tax<br> •Deductions<br> •Capital Allowances and Trading Stock<br> •Taxation of Partnerships and Companies<br> •Taxation of Trusts<br> •Fringe Benefits<br> •Goods and Services Taxation<br> •Tax Administration and/or Anti-Avoidance</p>
Key information
Institute / school:
Institute of Innovation, Science & Sustainability
Discipline:
Business
Study level:
Postgraduate - Coursework
Credit points:
15
EFTSL:
0.125
Field of education:
091103 - Legal Studies
Offering:
<p><strong>Semester 1</strong><p>Melbourne City Campus (On Campus)</p></p>
Grade scheme:
Graded (e.g. HD, D, C, etc)
Placement component:
No
Fee information:
<a href="http://www.federation.edu.au/locate/unit/bulaw5916">View unit fees</a>
Requisites
Prerequisite
<p>must have completed 1 of "<a href="/ords/r/curriculum/catalogue/course?p6_code=BUACC5930" target="_blank">BUACC5930</a>" / "<a href="/ords/r/curriculum/catalogue/course?p6_code=BULAW5914" target="_blank">BULAW5914</a>" and the student has achieved at least 60 Credit Points prior to enrolment</p>
Corequisite
None
Exclusion
None
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>Explain how revenue law is created (sources of law) and changed or developed (through precedent, statutory interpretation and legislation)</p>
K2
<p>Identify the core provisions of the income tax legislation</p>
K3
<p>Distinguish between and explain why some incomings/outgoings are assessable/deductible and others are not</p>
K4
<p>Compare and contrast accounting principles and principles of taxation</p>
K5
<p>Solve problem scenarios through application of legal principles and rules</p>
S1
<p>Analyse fact scenarios and perceive the range of tax issues connected with transactions</p>
S2
<p>Apply principles and authorities of taxation to commercial scenarios</p>
S3
<p>Develop analytical, critical thinking and problem solving skills in taxation</p>
S4
<p>Develop independent research and written expression skills</p>
A1
<p>Apply the tax legislation and authorities to moderately complex fact scenarios</p>
A2
<p>Calculate taxable income and tax liability</p>
A3
<p>Communicate tax consequences of prospective courses of action</p>
Assessment
Learning Tasks and Assessment
Ref
Learning task
Assessment type
Weighting
Learning outcomes assessed
1
<p>Individual test</p>
<p>Test</p>
<p>10-20%</p>
K1, K2, K3, A1, A2
2
<p>Individual Assignment</p>
<p>Written assignment</p>
<p>30-40%</p>
K2, K3, K4, K5, S1, S2, S4, A1, A2, A3
3
<p>Invigilated oral examination</p>
<p>Demonstrate knowledge and skills gained in the unit via an interactive live independently invigilated assessment</p>
<p>40-60%</p>
K3, K4, K5, S3, A3
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>
Key information
Institute / school:
Institute of Innovation, Science & Sustainability
Discipline:
Business
Study level:
Postgraduate - Coursework
Credit points:
15
EFTSL:
0.125
Field of education:
091103 - Legal Studies
Offering:
<p><strong>Semester 1</strong><p>Melbourne City Campus (On Campus)</p></p>
Grade scheme:
Graded (e.g. HD, D, C, etc)
Placement component:
No
Fee information:
<a href="http://www.federation.edu.au/locate/unit/bulaw5916">View unit fees</a>
Additional information
Add Info Static Text
Internal reference: BULAW5916 - U3.1