Key facts
UNE unit code: LSSU392
*You are viewing the 2025 version of this unit which may be subject to change in future.
- Trimester 1 - Online
- Yes
- No
- Yes
- 6
Unit information
If you are not studying law but you want to develop a broad understanding of the principles of taxation law, this unit is an excellent option.
You will examine the fundamental legal principles underscoring Australian taxation law, covering topics including taxation theory and tax accounting, income from personal exertion and the impact of residency, an overview of fringe benefits tax as well as income from property and business.
Moreover, you will explore goods and services tax, general and specific deductions, trading stock, capital allowances and capital gains tax principles and taxation of partnership and trust income, and taxation of companies. You will also develop transferable skills in critical thinking and judgement.
Offerings
For further information about UNE's teaching periods, please go to Principal Dates.
Teaching period | Mode/location |
---|---|
Trimester 1 | Online |
*Offering is subject to availability
Intensive schools
There are no intensive schools required for this unit.
Enrolment rules
Notes
Legal Studies unit available to all students, other than Law students, subject to degree rules. Due to accreditation requirements [TPB and ASIC(FASEA)], students must sit an independent invigilated assessment/supervised examination.
Please refer to the student handbook for current details on this unit.
Unit coordinator(s)
Learning outcomes
Upon completion of this unit, students will be able to:
- demonstrate a broad and coherent understanding of the nature and scope of the principles that govern the operation of taxation law; have a well-developed understanding of how taxation law is administered and how its assessments can be challenged; and recognise the distinction between tax evasion and tax minimisation;
- use cognitive and creative skills to exercise critical thinking and judgement in evaluating the effectiveness of the current taxation law; and reflect on the effects of the anti-avoidance provisions in the income tax legislation;
- use initiative and judgement to critically analyse legal principles, legislative provisions and the principles of case law relating to taxation matters to construct persuasive legal arguments and solutions to fact based problems including executing accurate calculations of taxation liability; and
- use communication skills to construct a well-argued written advice for a range of interested parties that is clear and coherent.
Assessment information
Assessments are subject to change up to 8 weeks prior to the start of the teaching period in which you are undertaking the unit.
Title | Must Complete | Weight | Offerings | Assessment Notes |
---|---|---|---|---|
Assignment 1 | Yes | 20% | All offerings | Problem question 2000 words |
Online Assessment | No | 20% | All offerings |
|
Open Book Examination | Yes | 60% | All offerings | No. Words: 2000 |
Learning resources
Textbooks are subject to change up to 8 weeks prior to the start of the teaching period in which you are undertaking the unit.
Note: Students are expected to purchase prescribed material. Please note that textbook requirements may vary from one teaching period to the next.
Tax Kit 2 2024
ISBN: 9780455248547
Thomson Reuter 2024
Text refers to: All offerings
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We understand the challenges faced by busy adults studying at home. We know that a vital part of online study is your engagement with the learning community. Communication with your classmates, teaching staff and university support staff will enhance your study experience and ensure that your skills extend beyond the subject matter. UNE’s teaching staff are experts in their field which is why UNE consistently receives five stars from students for teaching quality, support and overall experience.*
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