Key facts
UNE unit code: LAW352
*You are viewing the 2025 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:
- demonstrate a broad and coherent understanding of the nature and scope of the principles that govern the operation of taxation law; have a well-developed understanding of how taxation law is administered and how its assessments can be challenged; and recognise the distinction between tax evasion and tax minimisation;
- use cognitive and creative skills to exercise critical thinking and judgement in evaluating the effectiveness of the current taxation law; and reflect on the political and economic issues as they relate to the present taxation system;
- use initiative and judgement to critically analyse, synthesise, evaluate and consolidate legal principles, legislative provisions and the principles of case law relating to taxation matters to construct persuasive legal arguments and solutions to fact based problems; and
- construct a well-argued written advice for a range of interested parties that is clear and coherent.
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 |
|---|---|---|---|---|
| Online Assessment | No | 20% | All offerings | No. of words: 500 equivalent
|
| Open Book Examination | Yes | 60% | All offerings | No. Words: 2000 |
| Problem Question | Yes | 20% | All offerings | 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 2 2025
ISBN: 9780455249438
Thomson Reuters 2025
Text refers to: All offerings
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We understand the challenges faced by busy adults studying at home. We know that a vital part of online study is your engagement with the learning community. Communication with your classmates, teaching staff and university support staff will enhance your study experience and ensure that your skills extend beyond the subject matter. UNE’s teaching staff are experts in their field which is why UNE consistently receives five stars from students for teaching quality, support and overall experience.*
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