• Offered by Research School of Accounting
  • ANU College ANU College of Business and Economics
  • Classification Specialist
  • Course subject Business
  • Areas of interest Law, Accounting, Commerce
  • Academic career PGRD
  • Course convener
    • Dr Sonali Walpola
  • Mode of delivery In Person
  • Offered in First Semester 2020
    Second Semester 2020
    See Future Offerings

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:

  1. Recognize situations that have income tax and GST implications under Australian law;
  2. Understand 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;
  3. Apply the tax law principles learnt to specific factual situations;
  4. Calculate income tax liability and GST liability;
  5. Analyze and evaluate the tax implications of using various legal forms (companies; partnerships; trusts);
  6. 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

  1. Typical assessment may include, but not restricted to, class participation, assignment(s), (null) [LO null]
  2. quizzes and examination(s). (null) [LO null]

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 10 hours a week to completing the work. This will include 3 hours per week in class and at least 7 hours a week on average (including non-teaching weeks) on course, reading, writing and assignment work.

 

Inherent Requirements

Not applicable

Requisite and Incompatibility

To enrol in this course you must have completed BUSN7052. You are not able to enrol in this course if you have previously completed BUSN3014 or LAWS4221

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
Note: Please note that fee information is for current year only.

Offerings, Dates and Class Summary Links

The list of offerings for future years is indicative only.
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
2363 24 Feb 2020 02 Mar 2020 31 Mar 2020 29 May 2020 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
7536 27 Jul 2020 03 Aug 2020 31 Aug 2020 30 Oct 2020 In Person N/A

Responsible Officer: Registrar, Student Administration / Page Contact: Website Administrator / Frequently Asked Questions