Taxation Law and Policy

Postgraduate

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Mode icon
Mode
Mode
Your studies will be on-campus, and may include some online delivery
On campus
area/catalogue icon
Area/Catalogue
BUSI 6055
Course ID icon
Course ID
205649
Campus icon
Campus
Adelaide City Campus West
Level of study
Level of study
Postgraduate
Unit value icon
Unit value
6
Course owner
Course owner
School of Accounting and Fin
Course coordinator
Course coordinator
Rob Whait
Course level icon
Course level
2
Work Integrated Learning course
Work Integrated Learning course
No
Study abroad and student exchange icon
Inbound study abroad and exchange
Inbound study abroad and exchange
The fee you pay will depend on the number and type of courses you study.
Yes
University-wide elective icon
University-wide elective course
Yes
Single course enrollment
Single course enrolment
Yes

Course overview

This course aims to introduce students to and provide an overview of the fundamental concepts of taxation law, to satisfy the educational requirements of professional bodies, and meet legislative requirements to provide tax (financial) advice. Students will acquire the knowledge and skills required for professional tax practice, incorporating: the Tax Agent Services Act (2009); the income tax, capital gains tax, fringe benefits tax, small business and goods and services tax regimes; the taxation treatment of trading stock, capital allowances, partnerships, trusts and minors, companies and dividend imputation, and superannuation entities; international taxation; anti-avoidance provisions; tax planning; tax administration and tax policy issues.

  • Taxation Law Fundamentals
  • Taxation Law Special Topics
  • Taxation Law Entites

Course learning outcomes

  • Critically evaluate, discuss and apply the operation of the income tax, fringe benefits tax and goods and services legislation and associated case law, particularly with respect to topics covered in the syllabus, to form reasonably argued positions regarding the operation of those tax systems on factual scenarios.
  • Cite tax law from the course materials that is relevant to address tax issues in factual scenarios.
  • Describe (where applicable) tax law from the course materials in their own words that is relevant to address tax issues in factual scenarios.
  • Apply tax law from the course materials that is relevant to address tax issues in factual scenarios by showing how that law operates on those facts.
  • Combine citations, descriptions (where applicable) and application of relevant tax law into a reasonable argument that clearly communicates and concludes how the relevant tax law operates to address the tax issues contained in the factual scenarios.
  • Critically evaluate policy issues underpinning the income tax system.

Prerequisite(s)

  • must have completed BUSI5097 Commercial and Business Law

Corequisite(s)

N/A

Antirequisite(s)

N/A

Availability

Enrol by date
Enrol by date
Fri 13/08/2027
Census date Icon
Census date
Fri 03/09/2027
Last day to W
Last day to W
Fri 17/09/2027
Last day to WF
Last day to WF
Fri 15/10/2027

Class details

Adelaide City Campus West

Group 1

Class number
Class number 63888
Section
Section TU03
Size
Size 30
Available
Available 29
Dates Days Time Campus Location Instructor
13 Oct - 3 Nov Wednesday 4:10pm - 7pm Adelaide City Campus West AHMS, 5052A-B
4 Aug - 22 Sep Wednesday 4:10pm - 7pm Adelaide City Campus West AHMS, 5052A-B
Class number
Class number 63889
Section
Section TU02
Size
Size 30
Available
Available 30
Dates Days Time Campus Location Instructor
3 Aug - 21 Sep Tuesday 2:10pm - 5pm Adelaide City Campus West AHMS, 4050A
12 Oct - 2 Nov Tuesday 2:10pm - 5pm Adelaide City Campus West AHMS, 4050A
Class number
Class number 63890
Section
Section TU01
Size
Size 30
Available
Available 26
Dates Days Time Campus Location Instructor
3 Aug - 21 Sep Tuesday 10:10am - 1pm Adelaide City Campus West AHMS, 8052A-B
12 Oct - 2 Nov Tuesday 10:10am - 1pm Adelaide City Campus West AHMS, 8052A-B

Enrol by date
Enrol by date
Fri 05/03/2027
Census date Icon
Census date
Fri 26/03/2027
Last day to W
Last day to W
Fri 09/04/2027
Last day to WF
Last day to WF
Fri 07/05/2027

Class details

Adelaide City Campus West

Group 1

Class number
Class number 28929
Section
Section TU02
Size
Size 30
Available
Available 8
Dates Days Time Campus Location Instructor
25 Feb - 15 Apr Thursday 9:10am - 12pm Adelaide City Campus West Jeffrey Smart, JS5-12
6 May - 27 May Thursday 9:10am - 12pm Adelaide City Campus West Jeffrey Smart, JS5-12
Class number
Class number 28930
Section
Section TU01
Size
Size 30
Available
Available 9
Dates Days Time Campus Location Instructor
24 Feb - 14 Apr Wednesday 10:10am - 1pm Adelaide City Campus West Sir Hans Heysen, HH3-09
5 May - 26 May Wednesday 10:10am - 1pm Adelaide City Campus West Sir Hans Heysen, HH3-09

Fee calculator

To display course fees for 2027, select your status and program below:

Study Abroad student tuition fees are available here.

Only some Postgraduate Coursework programs are available as Commonwealth Supported. Please check your program for specific fee information.

If you are studying in a Professional Pathway Psychology, Clinical Psychology or Social Work program, please refer to the Student Contributions amounts published here.

The Student Contribution amount displayed below is for students commencing a new program from 2021 onwards. If you are continuing in a program you commenced prior to 1 January 2021, or are commencing an Honours degree relating to an undergraduate degree you commenced prior to 1 January 2021, you may be charged a different Student Contribution amount from the amount displayed below. Please check the Student Contribution bands for continuing students here. If you are an international student, or a domestic student studying in a full fee paying place, and are continuing study that you commenced in 2025 or earlier, your fees will be available here before enrolments open for 2026.