THE UNIVERSITY OF QUEENSLAND 
LAWS3101: Income Tax Law 
Comprehensive Revision Guide and Course Notes 2025 
 
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University of Queensland - LAWS3101: Income Tax Law

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ACADEMIC YEAR 2024 - 2025

University	The University of Queensland
School	Law School
Course Code	LAWS3101
Course Title	Income Tax Law
Notes Title	Comprehensive Revision Guide and Course Notes
Page Length	142

LAWS3101: Income Tax Law - Comprehensive Revision Guide and Course Notes is an invaluable resource for learning the course independently from the first day of class to your final exam revision. It helps you understand new material by guiding you through chapters that clearly explain each topic in simple language. You don’t need to be an expert to benefit from this guide. As long as you have a basic understanding of the course, these notes will help you quickly recall key information. Use them as a reference to strengthen your understanding and boost your performance in the final exam.

This course introduces students to taxation law in Australia, with particular emphasis on the topics required by professional accounting bodies for accreditation purposes. The course equips students with self-directed learning strategies that set them up for lifelong learning that is essential in their future work lives as accountants. The course enhances employability by developing time management and professional communication skills that are essential in the workplace.

Main topics to be covered:

Sources of taxation law, the taxation formula and taxes payable
Residence and source, receipt of foreign income, tax avoidance and tax administration
Principles of assessable income, income from personal services and employment
Income from business and property
General deductions
Specific deductions and capital allowances
Dividends and franking accounts
Trading stock and timing rules
Capital Gains Tax
Tax structures and superannuation
Goods and Services Tax (GST)
Fringe Benefits Tax (FBT)

Prerequisite: LAWS1100.

COURSE CODE	COURSE TITLE
ACCT1101	Accounting for Decision Making
ACCT1110	Financial Reporting and Analysis
ACCT2102	Intermediate Management Accounting
ACCT2110	Intermediate Financial Accounting
ACCT2111	Principles of Financial Accounting
ACCT3103	Advanced Financial Accounting
ACCT3106	Analysis of Financial Statements
ECON2020	Intermediate Macroeconomics
ECON3210	Financial Markets and Institutions
FINM1415	Introduction to Finance
FINM2411	Principles of Financial Management
FINM2415	Corporate Finance
FINM2416	Asset Pricing
FINM3405	Derivatives and Risk Management
FINM3411	Applied Corporate Finance
LAWS1100	Business Law
LAWS3101	Income Tax Law
MGTS1301	Introduction to Management
MKTG1501	Foundations of Marketing
STAT1201	Analysis of Scientific Data

University of Queensland - LAWS3101: Income Tax Law

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