UWA Handbook 2025

Unit Overview

Description

This unit provides an overview of the law and principles of income taxation in Australia. Taxation is ubiquitous in almost all areas of life, not least because it is the key source of public revenue thereby enabling government expenditure, as well as providing a tool for government to influence behaviour, from birth to death. Given the economic, social and political ramifications, any student who wishes to practice as a lawyer or work in business, government, or the not-for-profit sector is well advised to have at least a broad understanding of the Australian taxation system: its sources, functions, content, limits and administration; as well as a theoretical basis to evaluate the system.

The unit intends to introduce students to these principles in the context of the Australian income tax system; to provide an introduction to the international context of the Australian income tax system; to help students hone the core skills of statutory interpretation and case analysis by applying the content of income tax law to standard transactions; and to provide students with a foundational knowledge of key income tax concepts such as assessable income, deductions and allowances, tax accounting rules for timing and character recognition, and taxable entities. It also engages with current research, comparative perspectives and recent developments in the law to critique the tax system and the tax reform process.

Credit

6 points

Offering
(see Timetable)

Availability	Location	Mode
Semester 2	UWA (Perth)	Face to face

Outcomes

Students are able to (1) (a) explain the sources, functions and limits of the Australian tax system; (b) demonstrate a strong foundational knowledge and understanding of the following key concepts of the income tax law: assessable income (including capital gains), deductions and allowances, tax accounting rules for timing and character recognition of income and expenditure, and taxable entities and an introduction to their differing treatment; (c) demonstrate an introductory comprehension of the international context of the Australian tax system (including issues of residence and source); (d) demonstrate an understanding of current developments in income tax law, including by reference to comparative international perspectives; (2) demonstrate (a) a strong foundational knowledge of the way in which the tax system is administered, the role of tax lawyers (and lawyers more generally) in administration; (b) an ability to recognise and reflect upon a tax lawyer's professional and ethical responsibilities in the context of tax planning and tax avoidance; (3) identify, critically interpret and apply income taxation law principles to provide written and oral advice on standard transactions and on complex tax law issues, locate, synthesise and analyse relevant material from primary and secondary sources to critically discuss contemporary tax issues, by reference to tax policy and broader socio-economic objectives, to critically evaluate the Australian tax system and tax laws, as well as tax reform proposals and the tax reform process itself, and the potential legal, administrative and policy responses; (4) demonstrate a developed ability to locate, synthesise and analyse relevant material from primary and secondary sources to critically discuss contemporary tax issues; and (5) provide written and oral advice on standard transactions and on complex tax law issues; and critically discuss contemporary tax issues.

Assessment

Indicative assessments in this unit are as follows: (1) research essay/submission and (2) examination. Further information is available in the unit outline.

Student may be offered supplementary assessment in this unit if they meet the eligibility criteria.

Unit Coordinator(s)

Monika Plattner

Unit rules

Prerequisites

Enrolment in

20810 Doctor of Juridical Science

Incompatibility

LAWS5132 Income Taxation Law

Contact hours

lectures: 2 hours per week
tutorials: 5 x 2 hours