Studying online

There are now 3 possible online modes for units:

Units with modes Online timetabled and Online flexible are available for any student to self-enrol and study online.

Units available in Online Restricted mode have been adapted for online study only for those students who require the unit to complete their studies and who are unable to attend campus due to COVID border closures. To be enrolled in a unit in Online Restricted mode, students should contact their Student Advising Office through askUWA and include which of the below criteria applies:

  • You are a student who is currently offshore and unable to enter Australia.
  • You are a student in Australia who is impacted by state or regional border closures.

Click on an offering mode for more details.

LAWS3222 Taxation Law

Credit
6 points
Offering
(see Timetable)
AvailabilityLocationMode
Semester 1UWA (Perth)Face to face
Details for undergraduate courses
  • Level 3 core unit in the Business Law major sequence
  • Level 3 elective
Content
This unit gives students a basic understanding of how the Australian taxation laws apply to a wide variety of business and financial transactions.
Outcomes
Students are able to (1) demonstrate understanding of the key concepts of Australian taxation law; (2) explain how the taxation laws apply to companies, partnerships and trusts at a basic level; (3) explain the operation of the goods and services tax; (4) critically review how the tax system is administered; (5) explain the tax agent's professional and ethical responsibilities; (6) solve problems involving the computation of the taxable income of an individual; and (7) explain the taxation implications of a range of business transactions.
Assessment
Indicative assessments in this unit are as follows: (1) participation; (2) assignment; and (3) examination. Further information is available in the unit outline.

Supplementary assessment is not available in this unit except in the case of a bachelor's pass degree student who has obtained a mark of 45 to 49 overall and is currently enrolled in this unit, and it is the only remaining unit that the student must pass in order to complete their course.
Unit Coordinator(s)
Associate Professor Ian Murray
Unit rules
Prerequisites:
(LAWS1104 Introduction to Law or LAWS1120 Australian Legal Principles and Institutions or equivalent) and (LAWS2301 Company Law or LAWS2201 Legal Framework of Business);
Co-requisites:
Nil.
Incompatibility:
LAWS2206 Taxation Law
Contact hours
3 hours per week
Note
If you are currently unable to enter Western Australia and require this unit as part of your 2021 enrolment, please contact [email protected] with full details of your location and course to discuss online options.
  • The availability of units in Semester 1, 2, etc. was correct at the time of publication but may be subject to change.
  • All students are responsible for identifying when they need assistance to improve their academic learning, research, English language and numeracy skills; seeking out the services and resources available to help them; and applying what they learn. Students are encouraged to register for free online support through GETSmart; to help themselves to the extensive range of resources on UWA's STUDYSmarter website; and to participate in WRITESmart and (ma+hs)Smart drop-ins and workshops.
  • Unit readings, including any essential textbooks, are listed in the unit outline for each unit, one week prior the commencement of study. The unit outline will be available via the LMS and the UWA Handbook one week prior the commencement of study. Reading lists and essential textbooks are subject to change each semester. Information on essential textbooks will also be made available on the Essential Textbooks. This website is updated regularly in the lead up to semester so content may change. It is recommended that students purchase essential textbooks for convenience due to the frequency with which they will be required during the unit. A limited number of textbooks will be made available from the Library in print and will also be made available online wherever possible. Essential textbooks can be purchased from the commercial vendors to secure the best deal. The Student Guild can provide assistance on where to purchase books if required. Books can be purchased second hand at the Guild Secondhand bookshop (second floor, Guild Village), which is located on campus.