This course aims to expand students' understanding of the conceptual underpinnings of Australian income taxation arrangements, and other aspects of taxation. Special focus will be given to research in contemporary tax issues. This is a research-oriented course. Depending on the research interests of individual students, this course may adopt the legal research approach using case studies, or empirical research approach that involves critical review of empirical tax research literature, or both.
The semester offering for this course is subject to confirmation by the relevant school. Please see the Master of Commerce and Master of Accounting Program Coordinator for further information.
Learning Outcomes
Upon successful completion, students will have the knowledge and skills to:
Upon successful completion of the requirements for this course, students will:
in the case of legal research:
- have gained a deeper understanding of the income tax laws in Australia, the associated conceptual underpinnings and contemporary issues;
- have developed legal tax research skills;
- have identified ambiguities and uncertainties in tax laws and tax planning opportunities;
in the case of empirical research:
- have gained an understanding of the impact of income tax on business strategy including financial reporting;
- have gained an understanding of the empirical tax research literature relevant to your research interests (e.g., book-tax income differences, effective tax rates, dividend imputation, how taxes affect business strategy, tax compliance);
- have gained an appreciation of contemporary tax research issues, and
- have identified research opportunities relevant to your research interests.
Other Information
See the course outline on the College courses page. Outlines are uploaded as they become available.
Indicative Assessment
The assessment for this course will be negotiated with students, but is likely to include multiple major pieces of assessment due throughout the teaching period.
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 taking this course are expected to commit at least 12 hours a week (including non-teaching weeks) to completing the work. This will include attending classes, course reading, research, writing and assignment work.
Requisite and Incompatibility
You will need to contact the Research School of Accounting to request a permission code to enrol in this course.
Assumed Knowledge
It is assumed that students have an understanding of the taxation concepts and taxation law.
Fees
Tuition fees are for the academic year indicated at the top of the page.
If you are a domestic graduate coursework or international student you will be required to pay tuition fees. Tuition fees are indexed annually. Further information for domestic and international students about tuition and other fees can be found at Fees.
- Student Contribution Band:
- 3
- Unit value:
- 6 units
If you are an undergraduate student and 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). You can find your student contribution amount for each course 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 |
|---|---|
| 2018 | $4080 |
- International fee paying students
| Year | Fee |
|---|---|
| 2018 | $5400 |
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 |
|---|---|---|---|---|---|---|
| 2714 | 19 Feb 2018 | 27 Feb 2018 | 31 Mar 2018 | 25 May 2018 | In Person | N/A |
Second Semester
| Class number | Class start date | Last day to enrol | Census date | Class end date | Mode Of Delivery | Class Summary |
|---|---|---|---|---|---|---|
| 8325 | 23 Jul 2018 | 30 Jul 2018 | 31 Aug 2018 | 26 Oct 2018 | In Person | N/A |
