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The complexity and comprehensiveness of the Australian taxation system demands that tax considerations must be taken into account in most business decisions. An understanding of the structure of the Australian taxation system and of the policy factors that guide legislators is essential to professional business advisors. This subject concentrates on income taxation in Australia. Topics include: concepts of income; allowable deductions; tax accounting; taxation of partnerships, trusts and corporations; anti-avoidance provisions; tax administration; capital gains tax; fringe benefits tax.

Faculty Faculty of Law
Study Level


Offering Terms

Term 1



Indicative contact hours


Conditions for Enrolment

Prerequisite: Principles of Public Law (JURD7141/JURD7140), Contracts (JURD7175)/Contracts 2 (JURD7172) and 36 UOC of JD courses for students enrolled prior to 2013. For students enrolled after 2013, 72 UOC of JD courses.

Course Outline

To access course outline, please visit:


Pre-2019 Handbook Editions

Access past handbook editions (2018 and prior)

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