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.
Commonwealth Supported Place (CSP) unit fee
A Commonwealth Supported Place (CSP) is one that is subsidised by the Australian Government, which means students only pay the student contribution amount of the tuition fee. CSPs are only available to eligible domestic students.
The student contribution amount depends on the unit and how much funding the Government provides. Each unit is classified into a band based on its discipline (which may be different to your overall course discipline).
2025 student contribution amount: $2,124
2025 grandfathered student contribution amount (for students who commenced before 1 Jan 2021*): $1,663
* 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.