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TAX305 - Taxation

2025

Sector

Higher Education

Discipline

Accounting and Finance

Credit Points

Equivalent Units

(CMT301, GBT551, GBT553, PRBL003, TAX301)

Prerequisites

Incompatible

Coerequisites

Assumed Knowledge

{ACT101 or ACT102 or CMA101} AND {LAW105 or BCO106 or CML101 or LAW205}

Unit Description

This unit is designed to provide students with an understanding of the theoretical concepts that underpin taxation law in Australia. This knowledge is used to develop skills in the application and interpretation of basic taxation legislation, specifically income tax, capital gains tax, fringe benefits tax and GST. This unit will incorporate case law and tax rulings where relevant.

Unit Learning Outcomes

1.	Demonstrate an understanding of the role that taxation has in government and society.
2.	Demonstrate advanced skills required for the preparation of income tax returns for individuals and businesses in accordance with statutory requirements
3.	Demonstrate knowledge and understanding required for the application of relevant legislation including Income Tax, Fringe Benefits Tax and The Goods and Services tax legislation.
4.	Research and analyse financial data to make informed taxation decision.

Assessment Overview

	Assessment Task	Value (of total mark)	Related Learning Outcome/s
1.	Online quiz (10 x multiple choice questions)	5%	1,3,4
2.	Mid semester online quiz (60 minutes)	15%	1,3,4
3.	Written assignment (1,500 - 2,000 words)	30%	1,2,3,4
4.	Invigilated final exam (3 hours)	50%	1,2,3,4

Unit Availability

Year	Semester	Att Mode	Location	Learning Method	Timetable*
2025	Semester 1	Internal	Danala - Education and Community Precinct	OLR	View
2025	Semester 1	External	External Studies	OLR	View
2025	Semester 2	Internal	Danala - Education and Community Precinct	OLR	View
2025	Semester 2	External	External Studies	OLR	View

* Timetable will be displayed in new tab or window depending on your browser's configuration; ensure Pop-ups are allowed for this site to view the timetable.

OLR: Internet access is required for this unit as students are required to access study materials provided on-line through Learnline. Please log into Learnline on the first day of each teaching period. For more information about Learnline, please click here.

Critical Dates

Important Dates for Students

Fee Information:
Fees and Payments
Student Services and Amenities Fees
2026 Domestic Unit Fees (PDF)
2025 Incidental Fees (PDF)