• Offered by ANU Law School
  • ANU College ANU College of Law
  • Course subject Laws
  • Academic career PGRD
  • Mode of delivery In Person
  • Co-taught Course

This course introduces students to the main principles of Australia's income tax system.  In order to understand the critical function of taxation in the Australian community, the taxation system is studied in its legal, economic, social and political context.  Given the speed with which changes are made to the technical skills of tax law, this course seeks to provide students with an understanding of the principles of the income tax system and tax policy, rather than knowledge of a particular but limited set of technical rules.

Topics to be considered include:

    the concept of income;
    personal services income;
    business income;
    property income;
    the deductions;
    the taxation of capital gains;
    the taxation of fringe benefits;
    residency, source and double tax agreements;
    the taxation of trusts and partnerships;
    the anti-avoidance measures; and
    tax administration.

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.

Requisite and Incompatibility

To enrol in this course you must be studying a: Master of Laws (7300XLLM, MLLM), Master of Laws in Migration (NLLML), Master of Laws in International Law (NLLIL), Master of Laws in Environmental Law (NLLEN), Master of Laws in Law, Governance & Development (NLLGD), Master of Laws in International Security Law (NLLSL), Master of Laws in Government and Regulation (NLLGR), Master of Legal Practice (MLEGP); OR Juris Doctor (7330XJD, 7330HJD or MJD) and have completed or be completing five 1000 or 6100 level LAWS courses; OR Graduate Certificate of Law (CLAW) and have completed or be completing LAWS8586 Law and Legal Institutions; OR Master of Military Law (MMILL) Students undertaking any ANU graduate program may apply for this course. Enrolments are accepted on a case-by-case basis. Please contact the ANU College of Law for permission number. You are not able to enrol in this course if you have previously completed LAWS4221 Income Tax.

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
Domestic fee paying students
Year Fee
2020 $4320
International fee paying students
Year Fee
2020 $5760
Note: Please note that fee information is for current year only.

Offerings, Dates and Class Summary Links

There are no current offerings for this course.

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