UNIVERSITY OF WESTERN AUSTRALIA 
ACCT2331 - Taxation 
Comprehensive Revision Guide and Course Notes 2025 
 
Level 2 option in the Accounting major sequence
 
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University of Western Australia

University of Western Australia - ACCT2331: Taxation

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ACADEMIC YEAR 2024 - 2025

University	University of Western Australia
Study Level	Undergraduate
Unit Code	ACCT2331
Unit Name	Taxation
Notes Title	Comprehensive Revision Guide and Course Notes
Page Length	141

This ACCT2331: Taxation, University of Western Australia - Comprehensive Revision Guide and Course Notes 2025 is invaluable to teach yourself the unit from the first day of class until your last review before the final exam. It helps you learn new material by working through chapters that explain each topic in simple language. You can use these notes as a reference, to understand the topics better and improve your grades in the final examination. Available: PDF • Paperback.

This unit provides an introduction to the law and practice of income taxation in Australia. It focuses on the principles governing the assessment of income and deductibility of expenditure, the treatment of capital gains and losses, the key provisions affecting individuals, partnerships, companies and trusts, and aspects of compliance and the appeals process. Core provisions of the Income Tax Assessment Act 1936 and the Income Tax Assessment Act 1997 are examined.

✔ The topics to be explored include:

Introduction to the Australian Tax System
Income Tax Liability
Administrative Aspects
Residence and Source
Goods and Services Tax
Income
Deductions
Capital Allowances and Write-Offs
Capital Gains Tax
Companies and Dividend Imputation
Partnerships
Trusts
Fringe Benefits Tax

UNIT CODE	UNIT NAME
ACCT1101	Financial Accounting
ACCT2112	Management Accounting
ACCT2201	Corporate Accounting
ACCT2331	Taxation
ACCT3302	Financial Statement Analysis
ECON1101	Microeconomics: Prices and Markets
ECON1102	Macroeconomics: Money and Finance
ECON1111	Quantitative Methods for Business and Economics
ECON2233	Microeconomics: Policy and Applications
ECON2271	Business Econometrics
ECON3371	Econometrics
FINA1221	Introduction to Finance
FINA2204	Derivative Products and Markets
FINA2205	Quantitative Methods for Finance
FINA2207	Business Analysis and Valuation
FINA2222	Corporate Financial Policy
FINA3324	Investment Analysis
LAWS1104	Introduction to Law
MKTG1203	Introduction to Marketing
MGMT1135	Organisational Behaviour
SCIE1104	Science, Society and Data Analysis
STAT1520	Economic and Business Statistics

University of Western Australia - ACCT2331: Taxation

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