Tax law | Federation University

BUACC3010 Tax law

This unit seeks to develop a wider and deeper understanding and knowledge of the principles and practice of income tax law in Australia. Key areas of study include administrative aspects of tax returns, tax collection, withholding mechanisms, assessments, objections, rulings, penalties, audits, goods and services tax, employee remuneration, fringe benefits tax, capital gains tax, superannuation, ethical decision making and professional conduct rules governing tax agents and the anti-avoidance rules. International tax agreements and tax arrangements are also reviewed within this unit. As the second of two tax units in the BU5 Bachelor of Business (Accounting), BUACC 3010 - Tax Law satisfies the Tax Practitioners Board guideline for one of two tertiary level units. The other applicable tax unit in the BU5 Bachelor of Business (Accounting) is BUACC 3009 - Income Tax Practice which is a prerequisite to this unit.

Commonwealth supported place (CSP)

A CSP is subsidised by the Australian Government and students pay a contribution amount. Each unit is classified into a band, depending on the study area of the unit (this discipline may be different from the study area of your course).

2026 contribution amount* $2,175
2026 grandfathered contribution amount^ $1,703

^ If you are a continuing student who commenced your course before 1 January 2021, you will continue paying the same amount as you would have, had legislative reforms not been implemented, for any units that would otherwise have an increased student contribution amount.

* For Psychology and Social Work bands the unit fee amount is determined by accredited courses. Students in Postgraduate Clinical Psychology, Professional Pathway Psychology or Professional Pathway Social Work accredited courses should refer to the information below.

Domestic full fee–paying places

A domestic full fee–paying place is one that isn’t subsidised by the Australian Government. These places are offered to postgraduate students or those who are ineligible for a CSP. Domestic postgraduate tuition fees are course-based annual fees, which means individual unit fees vary according to the degree. To find out more about domestic tuition fees and view the relevant fee schedule visit our fees website.

International full fee–paying places

International tuition fees are course-based annual fees and the unit fee you pay will vary according to the degree you are studying. To find out more about international tuition fees and view the relevant fee schedule visit our fees website.

Course or unit outline