Key facts
UNE unit code: LSSU493
*You are viewing the 2027 version of this unit which may be subject to change in future.
- Trimester 2 - Online
- Yes
- No
- Yes
- 6
Unit information
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 2 | Online |
*Offering is subject to availability
Intensive schools
There are no intensive schools required for this unit.
Enrolment rules
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)
Learning outcomes
Upon completion of this unit, students will be able to:
- at an advanced level, identify and explain the key elements of various types of taxation including fringe benefits tax (FBT), goods and services tax (GST), the taxation of superannuation entities, and the taxation of superannuation benefits; and
- at an advanced level, apply case law, legislation, and secondary authorities in analysing and addressing tax law issues including those pertinent to small business entities, special taxpayers, tax losses, tax administration, tax avoidance and evasion, and the professional obligations of tax advisers and tax agents.
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.
| Title | Must Complete | Weight | Offerings | Assessment Notes |
|---|---|---|---|---|
| Final Invigilated Examination - assurance task | Yes | 60% | All offerings | 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. To pass this unit, you must achieve at least 50% in this task, and meet all other passing requirements in the unit. No. Words: 2000 |
| Online Assessment | No | 20% | All offerings | No. Words: 1000 |
| Research Essay | Yes | 20% | All offerings | No. Words: 2500 |
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 2026 (Fundamental Tax Legislation 2026 and Australian Tax Handbook 2026)
ISBN: 9780455250052
Thomson Reuters 2026
Text refers to: All offerings
Note: Recommended material may be held in the University Library — purchase is optional.
Principles of Taxation Law 2026
ISBN: 9780455249902
Hanegbi, R., Black, C., Sadiq, K., Jogarajan, S. and Clements, J., Thomson Reuters 2026
Text refers to: All offerings
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