Skip to main

BUACC3011 Tax

This unit seeks to provide a comprehensive understanding of the principles and practice of income tax law in Australia, meeting the accreditation requirements of CPA Australia and Chartered Accountants Australia and New Zealand (CA ANZ). It covers the main sources of Australian taxation law, including the Income Tax Assessment Acts of 1936 and 1997, and the administrative rulings of the Australian Taxation Office (ATO). Key areas of study include the concepts of residence and source, ordinary and statutory income, deductions, capital gains tax, and the taxation of entities such as partnerships, companies, and trusts. The unit also introduces Goods and Services Tax (GST), Fringe Benefits Tax (FBT), superannuation, and tax administration processes, ensuring students are well-versed in ethical decision-making and professional conduct.

Course or unit outline
Credit points
15
EFTSL
0.125
Band
Band 4/GF Band 3
Field of Education
Business Management (080301)

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