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.

Availability2019 Course Timetables

Newcastle City Precinct

  • Semester 1 - 2020

Learning outcomes

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

1. Demonstrate thorough and contextual knowledge and understanding of substantive areas of taxation law;

2. Critically assess the role of taxation in contemporary society and the adequacy of Australia's tax system; and possible reforms

3. Identify legal issues and employ legal principles and rules to resolve practical problems in the area of taxation law;

4. Demonstrate developed analytical abilities, including the ability to separate the relevant from the irrelevant, and to present a clear analysis of competing considerations;

5. Read and analyse primary and secondary materials effectively and critically; and

6. Structure and present a coherent and persuasive legal argument, orally and in writing, 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:  

  1. Overview of the structure of the Australian taxation system, its constitutional base and  and  underlying legal and policy framework;
  2. General principles of assessability (particularly in relation to income for personal tax exertion, property and business) and statutory extensions thereof, including capital gains tax;
  3. Principles of  general and certain specific deductions and offsets;
  4. Tax Accounting and trading stock
  5. Key International aspects, including residence, source and derivation;
  6. Introduction to the concepts of tax avoidance and evasion, and the common law and legislative regimes designed to deal with them.


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 and Presentation

Quiz: In class quiz x 2

In Term Test: Take home examination

Contact hours

Newcastle City Precinct


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