Key facts

UNE unit code: LSSU593

*You are viewing the 2024 version of this unit which may be subject to change in future.

Start
  • Trimester 2 - Online
24/7 online support
  • Yes
Intensive schools
  • No
Supervised exam
  • Yes
Credit points
  • 6

Unit information

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This unit builds upon foundational Australian taxation law knowledge and equips you with an advanced understanding and mastery of the legislation and procedures for tax compliance.

You will examine a range of topics including fringe benefits taxation, goods and services taxation, taxation of superannuation entities and special taxpayers as well as tax losses.

You will also explore issues in tax avoidance and evasion, the ethical and professional obligations of tax advisers and agents and tax administration. In doing so, you will develop your legal reasoning and research skills and be equipped with contemporary skills to meet challenges in a complex and ever-changing field.

Offerings

For further information about UNE's teaching periods, please go to Principal Dates.

Teaching period
Mode/location
Trimester 2Online

*Offering is subject to availability

Intensive schools

There are no intensive schools required for this unit.

Enrolment rules

Pre-requisites
LSSU592 and candidature in GradCertCom or GradCertProfAcc or GradDipCom or MBusRes or MBusResHons or MCom or MCom(ProfAcc)
Restrictions
GSB606 or LS474 or LAW493 or LSSU493

Notes

Due to accreditation requirements [TPB and ASIC(FASEA)], students must sit an independent invigilated assessment/supervised examination.

Please refer to the student handbook for current details on this unit.

Unit coordinator(s)

profile photo of Michael Blissenden
Michael BlissendenLecturer - School of Law

Learning outcomes

Upon completion of this unit, students will be able to:

  1. demonstrate an advanced understanding and mastery of the legislation and procedures necessary for tax compliance, particularly relating to Fringe Benefits, Goods and Services, Small Business Entities, and Financial Transactions; tax avoidance and evasion; and tax administration;
  2. use cognitive, technical and creative skills to employ the skills of legal research techniques including identifying primary sources, critical analysis, reasoning and argument to communicate independent opinions on legal issues relevant to taxation law; and
  3. produce clear and coherent written communications that are based upon analysis, synthesis, and the application of professional judgement, as well as reflection and evaluation of the relevant law, to competently and confidently explain and quantify the income tax consequences of complex factual problems.

Assessment information

Assessments are subject to change up to 8 weeks prior to the start of the teaching period in which you are undertaking the unit.

TitleMust CompleteWeightOfferingsAssessment Notes
AssignmentYes20%All offerings

Research essay. Students must attempt this assessment to pass the unit.

No. Words: 2500

Online AssessmentNo20%All offerings 
Open Book ExaminationYes60%All offerings

Students must attempt this exam to pass pass the unit. There is a supervised exam at the end of the teaching period in which you are enrolled. The exam will be offered online with supervision via webcam and screen sharing technology. Coordinated by UNE Exams Unit.

No. Words: 2000

Learning resources

Textbooks are subject to change up to 8 weeks prior to the start of the teaching period in which you are undertaking the unit.

Note: Students are expected to purchase prescribed material. Please note that textbook requirements may vary from one teaching period to the next.

Tax Kit 1 2023 (Fundamental Tax Legislation 2023 and Australian Tax Handbook 2023)

ISBN: 9780455247717

Thomson Reuters 2023

Note: "Package includes: Deutsch, R., Friezer, M., Fullerton, I., Hanley, P. and Snape, T., ""The Australian Tax Handbook 2023"" (ISBN: 978064697042) and Pinto, D., Kendall, K. and Sadiq, K., ""Fundamental Tax Legislation 2023"" (ISBN:9780455246932). If this unit has an online supervised exam (go to Online Supervised Exams for more information) you will be permitted to refer to the e-text during the online supervised exam, only if they are on the desktop/laptop computer upon which you are sitting your exam.

Text refers to: All offerings

Note: Recommended material is held in the University Library — purchase is optional.

Principles of Taxation Law 2023

ISBN: 9780455246895

Sadiq, K., Black, C., Hanegbi, R., Jogarajan, S. and Krever. R., Thomson Reuters 2023

Note: If this unit has an online supervised exam (go to Online Supervised Exams for more information) you will be permitted to refer to the e-text during the online supervised exam, only if they are on the desktop/laptop computer upon which you are sitting your exam.

Text refers to: All offerings

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