BULAW5916 Taxation Law and Practice
This unit seeks to provide an understanding and knowledge of the principles and practice of income tax law in Australia. It is designed to acquaint students with the fundamentals of Australia's principal revenue raising legislation - the Income Tax Assessment Acts, 1936, 1997 (as amended) [ITAA36 or ITAA97] and the increasing volumes of allied legislation. The primary focus will be the interaction of legal principles and administrative rules that determine a taxable amount; viz, 'taxable income'. Then the unit considers complications that arise by virtue of a taxpayers status - ie, whether the taxpayer is taxed as an individual, a partner, a company or shareholder, a beneficiary or trustee of an estate. The unit deals with the Taxation Commissioner's enforcement armoury, the anti-avoidance provisions, penalties and prosecutions and the taxpayer's rights of appeal. It also examines the taxation of capital gains and briefly shows how employee benefits and the Goods and Services Tax interact with the Income Tax Acts.
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* $997
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.
