Faculty of Law

Undergraduate - Unit

This unit entry is for students who completed this unit in 2014 only. For students planning to study the unit, please refer to the unit indexes in the the current edition of the Handbook. If you have any queries contact the managing faculty for your course or area of study.

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6 points, SCA Band 3, 0.125 EFTSL

Refer to the specific census and withdrawal dates for the semester(s) in which this unit is offered, or view unit timetables.

FacultyFaculty of Law
OfferedClayton First semester 2014 (Day)
Clayton Second semester 2014 (Day)


The unit covers the concepts of income taxation and the taxation of capital gains, in their underlying historical, social and constitutional contexts. It includes the policy and constitutional matrices of taxation, the legal definition of income, taxation of income from personal services and business, taxation of fringe benefits, indirect taxation on goods and services, taxation of capital gains, allowable deductions from gross income in personal and business contexts and the general effect of anti-avoidance legislation.


On completion of this unit students should have:

  1. a basic, up-to-date knowledge of income tax law
  2. an appreciation of taxation law in its historical and constitutional context
  3. a critical knowledge of the central concepts involved in the operation of the income tax system
  4. an awareness of the current tax mix in Australia
  5. an understanding of the dynamic nature of taxation law and the reasons for this dynamism
  6. a clear understanding of the policy issues underlying taxation
  7. developed the ability to evaluate critically new tax proposals
  8. developed skills of statutory interpretation in the context of technical and complex legislation.


Research assignment (2000 words): 40% and examination (2.5 hours plus 30 minutes reading and noting time): 60% OR examination (2.5 hours plus 30 minutes reading and noting time): 100%

Chief examiner(s)

Workload requirements

3 hours per week over 12 weeks


LAW1100 or LAW1101 and LAW1102 or LAW1104