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Tax
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BUACC3011 - Tax
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20260200
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2027
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/ords/r/dev/fed_occ/course?p6_code=BUACC3011&p0_catalogue_year=2027&p0_catalogue_term=0200
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2.1
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2026-06-16
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2026-06-16
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Business
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Institute of Innovation, Science & Sustainability
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Business
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Undergraduate
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15
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.125
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090911
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Taxation Law
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<a href="http://www.federation.edu.au/locate/unit/buacc3011">090911 - Taxation Law</a>
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Graded (e.g. HD, D, C, etc)
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7
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Bachelor Degree
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1
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<p>This unit seeks to provide a comprehensive understanding of the principles and practice of income tax law in Australia. It covers the main sources of Australian taxation law, including the Income Tax Assessment Acts of 1936 and 1997, and 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.</p>
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<p>Topics may include:</p>
<p>1. Sources and structure of Australian tax law</p>
<p>2. Key concepts relating to Australian taxation</p>
<p>3. Residence, source and introduction to international tax (including international transactions, foreign income and withholding tax)</p>
<p>4. Assessable income (including capital gains tax)</p>
<p>5. Deductions and capital allowances</p>
<p>6. Trading stock</p>
<p>7. Taxation of entities: Partnerships, Companies, and Trusts</p>
<p>8. Other taxes and remuneration: GST, FBT, and Superannuation</p>
<p>9. Tax administration</p>
<p>10. Tax avoidance and anti-avoidance rules</p>
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<p>Where supplementary assessment is available a student must have failed overall in the Unit but gained a final mark of 45 per cent or above, has completed all major assessment tasks (including all sub-components where a task has multiple parts) as specified in the Unit Description and is not eligible for any other form of supplementary assessment.</p>
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Overview
Key information
Requisites
Learning outcomes
Assessment
FedTASK
Parent Region
Overview
Unit description
<p>This unit seeks to provide a comprehensive understanding of the principles and practice of income tax law in Australia. It covers the main sources of Australian taxation law, including the Income Tax Assessment Acts of 1936 and 1997, and 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.</p>
Unit content
<p>Topics may include:</p> <p>1. Sources and structure of Australian tax law</p> <p>2. Key concepts relating to Australian taxation</p> <p>3. Residence, source and introduction to international tax (including international transactions, foreign income and withholding tax)</p> <p>4. Assessable income (including capital gains tax)</p> <p>5. Deductions and capital allowances</p> <p>6. Trading stock</p> <p>7. Taxation of entities: Partnerships, Companies, and Trusts</p> <p>8. Other taxes and remuneration: GST, FBT, and Superannuation</p> <p>9. Tax administration</p> <p>10. Tax avoidance and anti-avoidance rules</p>
Key information
Institute / school:
Institute of Innovation, Science & Sustainability
Discipline:
Business
Study level:
Undergraduate
Credit points:
15
EFTSL:
0.125
Field of education:
<a href="http://www.federation.edu.au/locate/unit/buacc3011">090911 - Taxation Law</a>
Grade scheme:
Graded (e.g. HD, D, C, etc)
Placement component:
No
Requisites
Prerequisite
<p>must have completed <a href="/ords/r/dev/fed_occ/course?p6_code=BUACC1004" target="_blank">BUACC1004</a> OR must have completed <a href="/ords/r/dev/fed_occ/course?p6_code=BUACC1002" target="_blank">BUACC1002</a></p>
Corequisite
None
Exclusion
<p>must not have completed BULAW3733 OR must not have completed <a href="/ords/r/dev/fed_occ/course?p6_code=BUACC3009" target="_blank">BUACC3009</a></p>
Learning outcomes
Learning outcomes
<p>On successful completion of this unit, students are expected to gain the following [K]nowledge, [S]kills and [A]pplication of knowledge & skills</p>
Learning Outcomes
Ref
Outcome
K1
<p>Identify the sources of tax law and explain the framework for taxation</p>
K2
<p>Identify and explain why some incomings are assessable and others are not</p>
K3
<p>Identify and explain why some outgoings are deductible and others are not.</p>
S1
<p>Apply legal principles and authorities in providing advice on tax issues</p>
S2
<p>Conduct basic tax research and evaluate sources of tax information</p>
S3
<p>Express opinions on tax problems using communication skills</p>
A1
<p>Recognise and apply the fundamentals of calculating taxable income and tax payable</p>
A2
<p>Advise individuals and entities of the tax consequences of prospective courses of action</p>
A3
<p>Research and evaluate aspects of Australian tax law in relation to a given case study</p>
Assessment
Learning Tasks and Assessment
Ref
Learning task
Assessment type
Weighting
Learning outcomes assessed
1
<p>Individual assignment involving a problem style question, and advising a hypothetical client</p>
<p>Assignment</p>
<p>10-20%</p>
K1, S1
2
<p>Provide a response to a case scenario, including researching, evaluating and applying relevant tax law</p>
<p>Assignment</p>
<p>30-40%</p>
K2, K3, S1, S2, S3, A1, A2, A3
3
<p>Comprehensive review of topics</p>
<p>Invigilated final assessment task</p>
<p>50-60%</p>
K1, K2, K3, S1, S3
Supplementary assessment available:
Yes
Supplimentary assessment information:
<p>Where supplementary assessment is available a student must have failed overall in the Unit but gained a final mark of 45 per cent or above, has completed all major assessment tasks (including all sub-components where a task has multiple parts) as specified in the Unit Description and is not eligible for any other form of supplementary assessment.</p>
FedTASK
FedTASK
<p>Federation University recognises that students require key transferable employability skills to prepare them for their future workplace and society. FedTASKs (<strong>T</strong>ransferable <strong>A</strong>ttributes <strong>S</strong>kills and <strong>K</strong>nowledge) provide a targeted focus on five key, transferable Attributes, Skills, and Knowledge that are embedded within curriculum, developed gradually towards successful measures and interlinked with cross-discipline and co-operative learning opportunities.</p>
FedTASK
Description of FedTASK outcome
Level
FedTASK 1: Interpersonal
The ability to effectively communicate, interact and work with others both individually and in groups.
FedTASK 2: Leadership
The ability to apply professional skills and behaviours in leading others.
FedTASK 3: Critical Thinking and Creativity
The ability to work in complexity and ambiguity using imagination to create new ideas.
<p>Level 3 - Student works independently with limited guidance or works within self-determined guidelines appropriate to context</p>
FedTASK 4: Digital Literacy
The ability to work fluently across a range of tools and applications to achieve a range of skills.
FedTASK 5: Sustainable and Ethical Mindset
The ability to consider and assess the consequences and impact of ideas and actions in enacting ethical and sustainable decisions.
Key information
Institute / school:
Institute of Innovation, Science & Sustainability
Discipline:
Business
Study level:
Undergraduate
Credit points:
15
EFTSL:
0.125
Field of education:
<a href="http://www.federation.edu.au/locate/unit/buacc3011">090911 - Taxation Law</a>
Grade scheme:
Graded (e.g. HD, D, C, etc)
Placement component:
No
Disclaimer
<em>Information in the Federation Handbook is correct at the time of publication. The University reserves the right to alter any course, unit, procedure or fee.</em>
Additional information
Add Info Static Text
Internal reference: BUACC3011 - U2.1