The University of Newcastle, Australia
Not currently offered
Course code



10 units


5000 level

Course handbook


This course deals with Australian income taxation law. Topics include constitutional power to levy taxes, income, allowable deductions, capital gains tax, tax evasion, avoidance and planning.


Not currently offered.

This Course was last offered in Summer 1 - 2018.

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;

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 are as follows:  

  1. Overview of the structure of the Australian taxation system and its underlying legal and policy framework;
  2. General principles of assessability, and statutory extensions thereof, including capital gains tax;
  3. General principles of deductibility, including certain statutory extensions;
  4. International aspects, including residence, source and derivation;
  5. Introduction to the legislative rules 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

LAWS1001A, LAWS1001B, LAWS1002A, LAWS1002B, LAWS2003A, LAWS2003B, LAWS3004A, LAWS3004B

Assessment items

Participation: Class Participation and Presentation

Quiz: In class quiz x 2

In Term Test: Take home examination