The University of Newcastle, Australia
Available in 2020
Course code



10 units


5000 level

Course handbook


This course deals with Australian income taxation law and related areas, focusing primarily on the Australian federal income tax system (including capital gains tax). Topics include constitutional power to levy taxes, income from personal exertion, property and business, allowable deductions. The course also provides an overview of the Goods and Services Tax, FBT, key elements of international taxation, tax evasion and avoidance and the important area of tax administration.

In recent times, taxation law and policy has moved to the forefront of public debate. This course provides an overview of the Australian tax system including principles of income, deductions and offsets, investment and business entities, tax avoidance and tax administration. It also includes an introduction to capital gains tax (CGT), goods and services tax (GST), fringe benefits tax (FBT) and some key elements of international taxation. Students will acquire an advanced and integrated understanding of the key taxation rules and principles, and the ability to explain, critically evaluate and apply those rules and principles in order to determine the tax consequences flowing from factual situations encountered in practice.

Availability2020 Course Timetables

Newcastle City Precinct

  • Semester 1 - 2020

Learning outcomes

On successful completion of the course students will be able to:

1. Demonstrate an thorough and contextual understanding of key taxation rules and principles.

2. Undertake research and employ legal principles to resolve practical problems in the area of taxation law.

3. Structure coherent and persuasive legal arguments and make productive contributions to class debate and discussion.


The course provides an overview of the Australian income tax and related legislation. Topics covered include: 

Overview of the structure of the Australian taxation system and its underlying legal and policy framework;

General principles of assessable income, and statutory extensions, including capital gains tax;

General principles of allowable deductions, including certain specific statutory deductions;

Elements of international taxation, including residence, source and derivation;

Overview of the taxation treatment for various business and investment entities and;

Introduction to the concepts of tax avoidance and evasion and the common law and legislative approaches to dealing with tax avoidance.


This course is only available to students enrolled in the Bachelor of Laws and associated combined degree programs or Bachelor of Laws (Honours) and associated combined degree programs.

Assumed knowledge

LAWS1010, LAWS1011, LAWS1020, LAWS1021, LAWS2030, LAWS3040, and LAWS3041.

Assessment items

Participation: Class Participation

Quiz: In class quiz x 2

In Term Test: Take home exam

Contact hours

Newcastle City Precinct


Face to Face On Campus 3 hour(s) per Week for Full Term starting in week 1