BULAW3734 Taxation Law 2
This unit is part of the Bachelor of Professional Accounting, which meets the academic requirements of the accounting profession and leads to a TEQSA approved bachelor degree in Australia. BULAW 3734 seeks to develop a wider and deeper understanding and knowledge of the principles and practice of income tax law in Australia. The unit builds upon the foundations laid in BULAW 3733 Taxation Law 1. Key areas of study include goods and services tax (GST), employee remuneration, fringe benefits tax (FBT), superannuation, ethical decision making and professional conduct rules governing tax agents and the anti-avoidance rules. Tax administration is also discussed including tax collection and withholding, mechanisms, assessments, objections, rulings, penalties and audit. Small business concessions are discussed within relevant topics.
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).
2025 contribution amount* $2,124
2025 grandfathered contribution amount* $1,663
Grandfathered contribution amount - 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 Clinical Psychology & Professional Pathways 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.