TABL2751: Introduction to Tax Law (UNSW Sydney)

Course Description:

Become a highly regarded and trusted tax advisor to businesses and investors. Individuals and entities undertaking business and investment decisions require professional advice to make the most tax-effective decisions.

This course is the starting point for building your expertise in tax law. You will deal with real world facts and problems confronted by businesspeople and their tax advisors, which require solutions through the application of tax law. You will develop analytical skills in identifying and then applying the tax law to diverse commercial and investment transactions.

You will focus on the taxation of key transactions, the taxation of key entities, the role of the tax regulator (Australian Taxation Office), and the obligations of tax agents. Key elements of fringe benefits tax, goods and services tax, the anti-avoidance rules, and superannuation. International tax is also covered.

The course is a core course in the taxation major in the Bachelor of Commerce, and an elective course for other majors. The course satisfies accreditation requirements of the professional accounting bodies (e.g. CPA Australia, CAANZ, IPA). It also satisfies the educational eligibility requirement for registration as a tax agent under the Tax Practitioners Board guideline for one of the two courses in taxation law.

Course Aims:

This course aims to: 

• Provide an overview of the Australian taxation system and the basic principles of Australian taxation law;
• Examine in detail selected topics in Australian income tax law; 
• Develop skills in recognising tax issues in factual situations; 
• Enhance your ability to solve tax problems through the development of skills in interpreting legislation and cases and in finding the applicable law, as well as developing a systematic approach to responding to such problems; 
• Develop your written and oral presentation skills.

Relationship to Other Courses:

TABL2751 is offered as part of the Bachelor of Commerce. It is a core course in the undergraduate taxation major. It is an elective course for other Bachelor of Commerce majors, and is also a requirement for the professional accounting bodies (e.g. CPA Australia, Chartered Accountants Australia & New Zealand (CAANZ), Institute of Public Accountants (IPA)).

Course pre-requisites (refer to UNSW Handbook): TABL1710 or TABL2710 or LAWS1052 or JURD7152 or (COMM1100 and COMM1150) or COMM1900.