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:
- 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;
Other Information
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. (null) [LO null]
In response to COVID-19: Please note that Semester 2 Class Summary information (available under the classes tab) is as up to date as possible. Changes to Class Summaries not captured by this publication will be available to enrolled students via Wattle.
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.
Inherent Requirements
Not applicable
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 |
|---|---|
| 2020 | $3900 |
- International fee paying students
| Year | Fee |
|---|---|
| 2020 | $6000 |
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.
