The aim of this unit is to introduce students to the general principles of the taxation laws of Australia through a study of the Income Tax Assessment Act 1936 and Income Tax Assessment Act 1997 and other important legislative provisions as well as a study of the common law applying to taxation principles.

Unit details

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NOT COMPATIBLE: BLB3134 Taxation Law PRE-REQUSITE: Before undertaking this unit, students must have successfully completed either BLO1105 Business Law OR BLB1102 Contracts 1. PROHIBITION: Law students that are not enrolled in BBLL or LHLB cannot undertake this unit.

Learning Outcomes

On successful completion of this unit, students will be able to:
  1. Elucidate an understanding of theoretical and technical knowledge of taxation law principles as they apply through both legislation and common law;  
  2. Apply taxation law for both individuals and business entities in Australia;  
  3. Apply taxation principles to make basic calculations as required by a practitioner in taxation practice;  
  4. Analyse, generate and transmit solutions to complex problems in relation to taxation matters in a professional environment and tailored to the client needs; and  
  5. Evaluate and utilise the various agencies and administrative bodies who can give further information on taxation issues as required.  


Assessment type Description Grade
Test Online Quiz 15%
Presentation Presentation 15%
Assignment Written Assignment – letter of advice 30%
Test In-class Final Test 40%

Required reading

Principles of Taxation Law.
Sadiq, K., Black, C., Hanegbi, R., Jogarajan, S., Krever, R., Obst, W., & Ting, A. (2019).
Melbourne: Thomson Reuters.

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