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Unit of study_
CLAW3201: Australian Taxation System
2025 unit information
This unit is an introduction to Australia's taxation law. It commences with an overview of the Australian tax system, discusses contemporary tax issues and then deals with specific topics, including: the basis of liability to Australian income tax, concepts of residence and source of income, concepts of ordinary and statutory income (including capital gains tax), tax accounting, taxation of fringe benefits, and allowable deductions. It concludes with a study of the general anti-avoidance sections. The taxation of companies, partnerships and trusts, and international taxation are studied in depth in CLAW3202 which, together with this unit, is a solid basis to prepare students for an important aspect of professional accounting practice.
Unit details and rules
Managing faculty or University school:
Business (Business School)
| Study level | Undergraduate |
|---|---|
| Academic unit | Accounting |
| Credit points | 6 |
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Prerequisites:
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CLAW1003 or CLAW2201 or CLAW2214 |
|---|---|
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Corequisites:
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None |
| Prohibitions:
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None |
| Assumed knowledge:
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None |
At the completion of this unit, you should be able to:
- LO1. analyse and critically evaluate alternative tax policies based on a good understanding of key concepts of taxation and major constraints in the business environment
- LO2. determine tax implications of various transactions by applying knowledge of the tax law and practice for individuals and businesses
- LO3. compute tax liabilities for individuals and businesses in basic situations
- LO4. refine academic writing and presentation skills.
Unit availability
This section lists the session, attendance modes and locations the unit is available in. There is a unit outline for each of the unit availabilities, which gives you information about the unit including assessment details and a schedule of weekly activities.
The outline is published 2 weeks before the first day of teaching. You can look at previous outlines for a guide to the details of a unit.
| Session | MoA ? | Location | Outline ? |
|---|---|---|---|
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Semester 1 2024
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Normal day | Camperdown/Darlington, Sydney | |
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Semester 2 2024
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Normal day | Camperdown/Darlington, Sydney |
| Session | MoA ? | Location | Outline ? |
|---|---|---|---|
|
Semester 1 2025
|
Normal day | Camperdown/Darlington, Sydney |
Outline unavailable
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Semester 2 2025
|
Normal day | Camperdown/Darlington, Sydney |
Outline unavailable
|
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Modes of attendance (MoA)
This refers to the Mode of attendance (MoA) for the unit as it appears when you’re selecting your units in Sydney Student. Find more information about modes of attendance on our website.
