Key facts
UNE unit code: LAW352
*You are viewing the 2027 version of this unit which may be subject to change in future.
- Trimester 1 - Online
- Yes
- No
- Yes
- 6
Unit information
This unit examines the fundamental principles of income tax law, including capital gains.
You will gain an understanding of the workings and implications of the Income Tax Assessment Act 1997 and cognate legislation such as the Taxation Administration Act 1953 and the Fringe Benefits Tax Assessment Act 1986.
This unit will help you to understand the complexities of how taxation law operates – including the working of the goods and services tax under A New Tax System (Goods and Services Tax) Act 1999. You will also explore the principles of statutory interpretation, while developing your legal research, writing and critical thinking skills to benefit your ongoing professional development.
Offerings
For further information about UNE's teaching periods, please go to Principal Dates.
| Teaching period | Mode/location |
|---|---|
| Trimester 1 | 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:
- identify and explain the key elements of various types of taxation including income taxation, goods and services tax (GST), fringe benefits tax (FBT), and capital gains tax (CGT); and
- apply case law, legislation, and secondary authorities in analysing and addressing tax law issues including tax residency, sources of taxable income, tax accounting, the taxation law impact on individuals and business structures, tax deductions, capital allowances, tax calculations, and the effectiveness of taxation policy.
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 | 50% | 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.
|
| Mid Trimester Invigilated Examination - Assurance Task | Yes | 40% | All offerings | There is a supervised mid trimester exam in 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 attempt this task and meet all other passing requirements in the unit. |
| Online Quiz | No | 10% | All offerings | Online Quiz |
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 2 2026
ISBN: 9780455250069
Thomson Reuters 2026
Text refers to: All offerings
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