BTG3221 - Taxation law and practice - 2017

6 points, SCA Band 3, 0.125 EFTSL

Undergraduate - Unit

Refer to the specific census and withdrawal dates for the semester(s) in which this unit is offered.


Business and Economics

Organisational Unit

Department of Business Law and Taxation


Dr Sisira Colombage

Unit guides



  • First semester 2017 (Day)
  • First semester 2017 (Off-campus)


This unit provides an introduction to Australian income tax law and practice. Topics include: Australian tax jurisdictional issues, assessable income from personal exertion, property and business, capital gains tax and fringe benefits tax, exempt income, deductions, both general and specific, accounting for trading stock, taxation of partnership, company and trust income, GST, tax avoidance and evasion.


The learning goals associated with this unit are to:

  1. describe the constitutional and administrative framework in which the federal taxation system operates
  2. describe fundamental tax concepts, such as the concepts of income, capital, deductible expenses, residence of the taxpayer, source of income and derivation of income
  3. critically analyse the fundamental distinctions between:
    1. receipts of income and capital and
    2. deductible and non-deductible outgoings
  4. describe the special treatment given to different types of taxpayers, such as companies, trusts, partnerships and non-residents
  5. analyse, and apply, legislative provisions and court decisions relating to taxation matters.


Within semester assessment: 30% + Examination: 70%

Workload requirements

Minimum total expected workload to achieve the learning outcomes for this unit is 144 hours per semester typically comprising a mixture of scheduled learning activities and independent study. Independent study may include associated readings, assessment and preparation for scheduled activities. The unit requires on average three/four hours of scheduled activities per week. Scheduled activities may include a combination of teacher directed learning, peer directed learning and online engagement.

See also Unit timetable information

Chief examiner(s)


Students must have passed BTW1200 or BTG1200 before undertaking this unit.