Unit snapshot

  • Unit type
    PG Coursework Unit
  • Credit points
    12
  • Faculty & College
    Faculty of Business, Law and Arts
  • Placement
    No

Unit description

Introduces students to the Australian tax system. This subject seeks to provide you with an understanding and knowledge of the theory and practice of tax law in Australia. More specifically, this subject is designed to enable you to understand the major types of taxes in Australia, including the income taxation regime, the Goods and Services Tax, Fringe Benefits and Capital Gains Taxes. Taxation of companies, partnerships, trusts and some aspects of international taxation are also considered. In addition, this subject aims to enable you to comprehend the impact that various taxes have on business, individual decisions and consequent tax planning.

This unit is an integral part of a selection of courses at SCU Online. Each course incorporates this unit into a complete and immersive educational experience. If you're interested in this unit, we highly recommend enrolling in one of the courses listed below.

 

Unit content

Topic 1: Foundation of Taxation

Topic 2: Income

Topic 3: Capital Gains Tax

Topic 5: FBT and GST

Topic 6: Taxation of Different Business Structures

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A female law student wearing glasses is holding a folder, appearing focused and engaged in her work or study

Learning outcomes

Unit Learning Outcomes express learning achievement in terms of what a student should know, understand and be able to do on completion of a unit. These outcomes are aligned with the graduate attributes. The unit learning outcomes and graduate attributes are also the basis of evaluating prior learning.

 

On completion of this unit, students should be able to:

  • Recognise the structure of the tax system and identify taxes in Australia and analyse the key principles and features of income tax and deductions
  • Identify and analyse the various aspects of taxation of companies, trusts and partnerships
  • Recognise and analyse the legal issues related to CGT, FBT and GST
  • Develop high level analytical skills in the use and reading of cases, statutes and other tax law material and apply these skills in complex tax fact situations to the resolution of these issues

Teaching and assessment

Teaching method
Structured online learning

Assessment
Quiz: 20%
Report: 40%
Evaluation: 40%

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A female business law student wearing glasses smiles while holding a book, exuding joy and enthusiasm

Study this unit in the following courses

This unit is a fundamental component of the full courses listed below, each designed to equip you with the in-depth knowledge and skills needed to achieve your career goals. To fully benefit from your learning experience and apply it to real-world challenges, engaging with the entire course is essential. Explore the courses that include this unit and take the next step towards your professional success.

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