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Taxa2000 2024 Sem 1

This document is a unit outline for TAXA2000 Introduction to Australian Taxation Law, which provides an introduction to the Australian taxation system. The unit will be delivered through weekly lectures and tutorials, and aims to cover income tax, fringe benefits tax, goods and services tax, capital gains tax, and taxation of different business entities. It will also address the roles and responsibilities of tax professionals and relevant administration bodies. The unit aims to give students a basic understanding of how taxation law applies in practical business and financial situations in Australia.

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0% found this document useful (0 votes)
107 views14 pages

Taxa2000 2024 Sem 1

This document is a unit outline for TAXA2000 Introduction to Australian Taxation Law, which provides an introduction to the Australian taxation system. The unit will be delivered through weekly lectures and tutorials, and aims to cover income tax, fringe benefits tax, goods and services tax, capital gains tax, and taxation of different business entities. It will also address the roles and responsibilities of tax professionals and relevant administration bodies. The unit aims to give students a basic understanding of how taxation law applies in practical business and financial situations in Australia.

Uploaded by

oushma.01
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
You are on page 1/ 14

Faculty of Business and Law 

Curtin Law School

Unit Outline

TAXA2000 Introduction to Australian Taxation Law


Semester 1, 2024

Unit study package code: TAXA2000 


Mode of study: Internal
Tuition pattern summary: Note: For any specific variations to this tuition pattern and for precise
information refer to the Learning Activities section.
Lecture: 1 x 1 Hours Weekly
Tutorial: 1 x 2 Hours Weekly
This unit does not have a fieldwork component.
Credit Value: 25.0
Pre-requisite units: Nil

Co-requisite units: Nil

Anti-requisite units: Nil

Result type: Grade/Mark


Approved incidental fees: Information about approved incidental fees can be obtained from our website.
Visit https://www.curtin.edu.au/students/essentials/fees/understanding-your-
fees/ for details.
Unit coordinator: Title: Mrs
Name: Annette Morgan
Phone: +618 92667106
Email: [email protected]
Location: Building: 407 - Room: 327 or 216
Consultation times: Please email UC for a consultant

Teaching Staff: Name: Subhas Thecka


Phone: TBA
Email: [email protected]
Location: Building: 530 - Room: Level 1

Administrative contact: Name: Annette Morgan


Phone: +618 92667106
Email: [email protected]
Location: Building: 407 - Room: 327 or 216
Learning Management System: Blackboard (lms.curtin.edu.au)

Acknowledgement of Country
We respectfully acknowledge the Indigenous Elders, custodians, their descendants and kin of this land past and
present. The Centre for Aboriginal Studies aspires to contribute to positive social change for Indigenous
Australians through higher education and research.

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Curtin Mauritius CRICOS Provider Code 00301J
14 Feb 2024 The only authoritative version of this Unit Outline is to be found online in OASIS
Curtin Law School, Faculty of Business and Law
Faculty of Business and Law 
Curtin Law School

Coronavirus (COVID-19) Update


Curtin University is committed to supporting all our students and staff whether they are on campus, working
remotely or overseas. Your health, safety and wellbeing are our priority and the continuing COVID-19 pandemic
may require changes to the unit schedule, learning activities, delivery modes and assessment to provide flexible
and safe options to our community. Curtin will endeavour to keep changes and disruptions to a minimum at all
times. For current advice and further information visit https://www.curtin.edu.au/novel-coronavirus/.

Syllabus
Studying this unit will introduce you to the Australian Taxation System and get you to critically consider the various
aspects of the taxation legislation with a focus on Income Tax, Fringe Benefit Tax, Goods and Services Tax and
Capital Gains Tax as well as a detailed investigation into the taxing of various tax entities used in Australia. You will
be exposed to considering the global aspect of taxation and how foreign companies and individuals are treated
for tax purposes in Australia. Being a tax professional is a privileged position but it comes with both social and
ethical responsibilities and in this unit we will identify these as well as taking a detailed looked at the various
bodies associated with the administration and review of the Australian Taxation System such as the Australia
Taxation Office, Inspector General of Taxation and the Tax Practitioners Board. Whilst this unit is an introductory
unit of taxation the detailed material and passion and enthusiasm of the teaching staff will ensure that you leave
the unit will an appreciation for the complexity of the Australian Taxation System and more importantly the vast
array of career opportunities that exist in this profession.

Introduction
Welcome to the unit on Introduction to Australian Tax Law. The primary aim of this unit is to introduce students to
the Australian Income Tax system and legislation, a taxation unit which aims to give a basic understanding of the
practical application of income tax law to a wide variety of business and financial activities. Goods and Services
Tax will be covered as well as the role of a tax professional
The Unit Outline is an important document with which you should be familiar. It sets out the relationship and
responsibilities between you, your lecturer, the Unit Co-ordinator and the University. It gives you important
information about the general aims of the unit, its resources, and details regarding the assessments, includng
mark allocation and dates of assessments.
You should study it carefully, paying particular attention to assessment details and dates. Information in this Unit
Outline specifies the requirements of this unit and explains your rights and responsibilities in relation to the
University.
If you do not understand any part of this document, do not hesitate to ask your lecturer or tutor

Unit Learning Outcomes


All graduates of Curtin University achieve a set of six Graduate Capabilities during their course of study. These
inform an employer that, through your studies, you have acquired discipline knowledge and a range of other skills
and capabilities which employers would value in a professional setting. Each unit in your course addresses the
Graduate Capabilities through a clearly identified set of learning outcomes. They form a vital part in the process
referred to as assurance of learning. The learning outcomes notify you of what you are expected to know,
understand or be able to do in order to be successful in this unit. Each assessment for this unit is carefully
designed to test your knowledge of one or more of the unit learning outcomes. On successfully completing all of
the assessments you will have achieved all of these learning outcomes.
Your course has been designed so that on graduating you will have achieved all of Curtin's Graduate Capabilities
through the assurance of learning processes in each unit.

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Faculty of Business and Law 
Curtin Law School

Graduate Capabilities
On successful completion of this unit students can:
addressed
1 Interpret the Australian and International Tax Systems and investigate the framework
in which it is administered
2 Examine the various sources of taxation law including income tax, fringe benefits
tax, goods and services tax,capital gains tax of various tax entities
3 Critique the different tax entities being sole trader, partnerships, trusts and
companies in relation to the way they are treated for tax purposes
4 Investigate the ethical and social responsibilities imposed on members of the
taxation profession
Curtin's Graduate Capabilities
Apply discipline
Innovative, creative and Effective communicators
knowledge, principles
entrepreneurial with digital competency
and concepts

Culturally competent to engage


Globally engaged and Industry connected and
respectfully with local First Peoples
responsive career capable
and other diverse cultures

Find out more about Curtin's Graduate Capabilities at the Learning Innovation and Teaching Excellence Centre
(LITEC) website: litec.curtin.edu.au

Learning Activities
There will be a 1 hour pre-recorded lecture and a 2 hour tutorial per week.

Lecture
The purpose of the seminar is to describe some of the principles in the unit and the application of those
principles. A lecture does not cover all there is to learn about the area. You will need to read and study further
those areas covered in the lecture. Similarly, it is not possible to cover in the lecture all the unit material contained
in a Practical Introduction to Australian Taxation Law. All material in a Practical Introduction to Australian Taxation
Law, whether covered in the lecture or not, is examinable in the test and the final examination.
You may approach your lecturer to discuss or clarify points arising from the lecture by either emailing or visiting
the lecturer at their designated consultation time. Seminars will generally follow the program as set out on the last
page of this Unit Outline.
Tutorials
Please ensure that you are prepared for your weekly tutorial. Each week the tutors will go through some of the
questions in the book and work through with students areas of concern.

Learning Resources

Library Reading List


The Reading List for this unit can be accessed through Blackboard.
Essential texts
The required textbook(s) for this unit are:

l You are required to purchase the following book for this unit, it contains all the
necesary information for the unit and is allowed for use in your IRIS
assessments

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Curtin Mauritius CRICOS Provider Code 00301J
14 Feb 2024 The only authoritative version of this Unit Outline is to be found online in OASIS
Curtin Law School, Faculty of Business and Law
Faculty of Business and Law 
Curtin Law School

2024 A Practical Introduction to Australian Taxation Law - ebook or hardcopy


which can be purchased by clicking on the link below
A Practical Introduction to Australian Taxation Law – Learn Now Publications
(lnonline.com.au)

(ISBN/ISSN: 9781760733346)

Recommended texts
You do not have to purchase the following textbooks but you may like to refer to them.

l It is recommended that you purchase the Australian Taxation as an additional


resources as it provides a more indepth look at the topics being studied and if
you are considering future studies in taxation at Curtin this book will be used in
other taxation subjects (please see separate BB announcement re this book)
Australian Taxation, 3rd Edition - 9781394225767 - Wiley Direct
(ISBN/ISSN: 9781394225767)

Assessment

Assessment policy exemptions

l There are no exemptions to the assessment policy

Assessment schedule
Unit
Late Assessment
Value Learning
Task Date Due Assessments Extensions
% Outcome(s)
Accepted?* Considered?*
Assessed
Research Essay 25% Week: 5 1,2 No Yes
1 Day: Thursday
Time: 11.59 pm
Invigilated etest 25% Week: 9 1,2 Yes Yes
2 Day: Friday
Time: 12.30 pm
Invigilated Final Exam 50% Week: During Exam 1,2,3,4 No Yes
Period
Day: During Exam
3
Perid
Time: During Exam
Period
*Please refer to the Late Assessment and the Assessment Extension sections below for specific details and
conditions.

Detailed information on assessment tasks

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Curtin Law School, Faculty of Business and Law
Faculty of Business and Law 
Curtin Law School

1. Written Assignment
Please refer to the Assessment Page on the Blackboard for further details
The essay will need to be approximately 1100 words and will need to be lodged online using the turnitin
programme available on the Blackboard.
You can find a lot more detail on this assessment on the Blackboard
2. Mid Semester Test
This test covers topics 1, 2, 3 and 4.
Details of the test will be available on the Blackboard.
The test will be of 2 hours duration
Results will be released three weeks after the test. They will be posted on Blackboard. Please do not
send e-mails or post queries regarding the date of release of the results.
Assessment criteria:
1.1 List and calculate items that are included in Taxable Income
1.2 Notate and explain items that are excluded from Taxable Income
1.3 Use the cash or accrual basis of accounting where applicable
1.4 Calculate Net Tax Payable (including Low Income Tax Offset)
2.1 Calculate the decline in value of depreciating assets.
2.2 Calculate the deduction available under Division 43.
3.1 Calculate Capital Gains
3.2 Notate and explain items that are exempt or excluded from Capital Gains
3.3 Calculate Net Capital Gains including capital losses
3.4 Calculate Net Capital Gains for a business including the active asset discount
4. Provide legislative references and reasoning where required.
Additional information on the test will be provided on the Blackboard closer to the test date.
3. Final Exam
The final examination covers all topics of the course, with greater emphasis on Topics 5, 6, 7, 8 and 9.
The exam will be of 2 hours duration
Assessment Criteria:
4.1 Calculate the Net Income of a Partnership
4.2 Calculate the distribution of partnership income
5.1 Explain when a beneficiary of a trust is Presently Entitled and/or under a Legal Disability
5.2 Calculate the distribution of Trust Income and net tax payable by the trustee and /or beneficiary in the
case of a minor beneficiary
5.3 Calculate the tax payable by a minor
5.4 Calculate the net tax payable for undistributed income of a trust
5.5 Notate the sections of the Act applicable for the distributed and undistributed income of a trust.
6.1 Calculate Taxable Income/net income from accounting profit and show the reconciling items
7.1 Calculate the Taxable Income and Net Tax Payable by a Company
7.2 Include appropriate items in the Company’s Franking Account
7.3 Calculate the benchmark rate on payment of dividends
7.4 Calculate and explain the effect of under-franking and over-franking.
8.1 Explain an Input Tax Credit for GST
8.2 Calculate GST payable
9.1 Explain the role and obligations of a Tax Agent
10 Provide legislative references or reasoning when required.
Additional information on the test will be provided on the Blackboard closer to the test date Assessment
Compliance Information
The Final Exam will be held during the formal examination period. It is the student’s responsibility to check

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the date and time of the Final Exam on the Curtin website.
Official release of results for this unit are published on Oasis on the Curtin website http://oasis.curtin.edu.au

Pass requirements
To pass this unit you must:
a Receive an overall grade of 5 or more and a total mark of at least 50% AND
b Attempt all assessments.
This means you can fail an assessment and still pass the unit.

Assessment Moderation

Fair assessment through moderation


Moderation describes a quality assurance process to ensure that assessments are appropriate to the learning
outcomes, and that students work is evaluated consistently by assessors. Minimum standards for the moderation
of assessments are described in the Assessment and Student Progression Manual, available from
policies.curtin.edu.au/findapolicy/

Pre-marking moderation
Peer review of the assessment design for constructive alignment;
Peer review of assessment design to ensure sampling across content;
Peer review of assessment task details (provided to students);
Peer review of examination questions for ambiguity, bias etc.;
Consultative development of marking guide/rubric;
Peer review of marking guide/rubric, or calibration of teaching and marking team for shared
understanding of the assessment requirements and used to inform teaching within the study period.

Intra-marking / Post-marking moderation


Calibration of markers prior to marking assessments;
Achieving consensus on final mark where marking is done by two or more assessors;
Double marking of a sample of assessments from each campus;
Double marking of a sample of assessments across campuses;
Moderation of a sample of student work near grade boundaries;
Moderation of all borderline results to confirm standard;
Moderation of high and low outliers to confirm result;
Check for consistency using a random sample across markers and the student cohort;
Evaluating content and construct validity of assessment;
Conduct item analysis undertaken of multiple choice questions;
Teaching team review of marking and moderation processes to inform improvements.

Late assessment
Where the submission of a late assessment is permitted, late penalties will be consistently applied in this unit.
Where a late assessment is permitted for an assessment item or the entirety of the unit (refer to the Assessment
Schedule table in this Unit Outline) and the student does not have an approved assessment extension:

1. For assessment items submitted within the first 24 hours after the due date/time, students will be penalised
by a deduction of 5% of the total marks allocated for the assessment task;

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Curtin Mauritius CRICOS Provider Code 00301J
14 Feb 2024 The only authoritative version of this Unit Outline is to be found online in OASIS
Curtin Law School, Faculty of Business and Law
Faculty of Business and Law 
Curtin Law School

2. For each additional 24 hour period commenced an additional penalty of 10% of the total marks allocated
for the assessment item will be deducted; and
3. Assessment items submitted more than 168 hours late (7 calendar days) will receive a mark of zero.

Where late assessment is NOT permitted for an assessment item or the entirety of the unit (refer to the
Assessment Schedule table in this Unit Outline) and the student does not have an approved assessment extension:

1. All assessment items submitted after the due date/time will receive a mark of zero.

Assessment extension
Where an application for an assessment extension is permitted for an assessment item(s) within this unit (refer to
the Assessment Schedule table in this Unit Outline):

1. A student who is unable to complete an assessment item by/on the due date/time as a result of exceptional
circumstances beyond the student’s control, may apply for an assessment extension on the Assessment
Extension Application Form as prescribed by the Academic Registrar. The form is available on the Forms
page at https://students.curtin.edu.au/essentials/forms-documents/forms/ and also within the student's
OASIS (My Studies tab – Quick Forms) account.
2. The student will be expected to submit their application for an Assessment Extension with supporting
documentation via the online form.
3. Timely submission of this information supports the assessment process. For applications that are declined,
delayed submission may have significant ramifications on the possible marks awarded.
4. An application may be accepted up to five working days after the due date/time of the assessment item
where the student is able to provide a verifiable explanation as to why they were not able to submit the
application prior to the assessment due date/time

Where an application for an assessment extension is NOT permitted for an assessment item(s) within this unit
(refer to the Assessment Schedule table in this Unit Outline):

1. All assessment items submitted after the due date/time will be subject to late penalties or receive a mark of
zero depending on the unit permitting late assessment submissions.

Deferred assessments
If your results show that you have been granted a deferred assessment you should immediately check OASIS for
details.
Deferred examinations/tests will be held from 15/07/2024 to 24/07/2024 . Notification to students will be made
after the Board of Examiners’ meeting via the Official Communications Channel (OCC) in OASIS.

Further assessment
Further assessments, if granted by the Board of Examiners, will be held between 15/07/2024 and 24/07/2024 .
Notification to students will be made after the Board of Examiners meeting via the Official Communications
Channel in OASIS.
It is the responsibility of the student to be available to complete the requirements of a further assessment. If your
results show that you have been granted a further assessment you should immediately check OASIS for details.

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Curtin Mauritius CRICOS Provider Code 00301J
14 Feb 2024 The only authoritative version of this Unit Outline is to be found online in OASIS
Curtin Law School, Faculty of Business and Law
Faculty of Business and Law 
Curtin Law School

Reasonable adjustments for students with disabilities/health circumstances likely to impact on


studies
A Curtin Access Plan (CAP) is a document that outlines the type and level of support required by a student with a
disability or health condition to have equitable access to their studies at Curtin. Carers for people with disability
may also be eligible for support. This support can include alternative exam or test arrangements, study materials
in accessible formats, access to Curtin's facilities and services or other support as discussed with an advisor from
AccessAbility Services.
Documentation is required from your treating Health Professional to confirm your health circumstances or carer
responsibilities.
If you think you may be eligible for a CAP, please contact AccessAbility Services. If you already have a CAP please
provide it to the Unit Coordinator in week 1 of each study period.

Referencing style
The referencing style for this unit is Australian Guide to Legal Citiation.
More information on this referencing style can be obtained at https://drive.google.com/file/d/1TGvYqdqQnOU-
GtSV3I25ft6EyYIx_w4U/edit

Privacy
As part of a learning or assessment activity, or class participation, your image or voice may be recorded or
transmitted by equipment and systems operated by Curtin University. Transmission may be to other venues on
campus or to others both in Australia and overseas.
Your image or voice may also be recorded by students on personal equipment for individual or group study or
assessment purposes. Such recordings may not be reproduced or uploaded to a publicly accessible web
environment. If you wish to make such recordings for study purposes as a courtesy you should always seek the
permission of those who are impacted by the recording.
Recording of classes or course materials may not be exchanged or distributed for commercial purposes, for
compensation, or for any other purpose other than personal study for the enrolled students in the unit. Breach of
this may subject a student to disciplinary action under Statute No 10 – Student Disciplinary Statute.
If you wish to discuss this please talk to your Unit Coordinator.

Copyright
The course material for this unit is provided to you for your own research and study only. It is subject to
copyright. It is a copyright infringement to make this material available on third party websites without the express
written consent of Curtin University.

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Curtin Mauritius CRICOS Provider Code 00301J
14 Feb 2024 The only authoritative version of this Unit Outline is to be found online in OASIS
Curtin Law School, Faculty of Business and Law
Faculty of Business and Law 
Curtin Law School

Academic Integrity (including plagiarism and cheating)


Academic Integrity
Curtin's Student Charter, Academic Integrity Program (AIP), and core Values guide expectations regarding student
behaviour and responsibilities. Information on these topics can be found on the Academic Integrity Website.
Academic Integrity Warnings
An Academic Integrity Warning may be issued to a student in limited circumstances and only where misconduct is
not involved.
Academic Misconduct
Staff members are required to report poor academic practice and suspected misconduct. Academic Misconduct
means conduct by a student that is dishonest or unfair in connection with any academic work. This includes all
types of plagiarism, cheating, collusion, falsification or fabrication of content, and behaviours like falsifying
medical certificates for extension. Contract cheating, the use of file sharing, translation services/apps,
paraphrasing tools (text-spinners), article generators, and assignment help websites also may be considered
academic misconduct.
Check your assessment instructions carefully before using any generative artificial intelligence (Gen-AI) software
(e.g. Chat GPT, Midjourney, GitHub Copilot, etc.). You are not permitted to use Gen-AI software in any assessment
task unless written permission is explicitly granted by the Unit Coordinator (e.g. within Blackboard or the
assignment specifications). If the use of Gen-AI software has been approved, you must document its use, apply
appropriate acknowledgement and attribution rules, and include a statement as to the nature and extent of the
use when submitting the assessment. Unapproved, inappropriate, or undisclosed use may be dishonest or unfair
behaviour, and thus considered misconduct. For further information on the use of Gen-AI software see the
Academic Integrity Website.
The longer term personal, social, and financial consequences of misconduct can be severe, so please ask your
tutors or unit coordinator if you need clarification or are unsure what to do. If your work is the subject of an
inquiry, you will be given an opportunity to respond and appropriate support will be provided. Academic work
under inquiry will not be graded until the process has concluded. Penalties for misconduct may include a warning,
a reduced or nil grade, a requirement to repeat the assessment, an annulled grade (ANN) or termination from the
course. For more information refer to Statute No.10 Student Discipline and Academic Misconduct Rules.

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Curtin Mauritius CRICOS Provider Code 00301J
14 Feb 2024 The only authoritative version of this Unit Outline is to be found online in OASIS
Curtin Law School, Faculty of Business and Law
Faculty of Business and Law 
Curtin Law School

Information and Communications Technology (ICT) Expectations


Curtin students are expected to have reliable internet access in order to connect to OASIS email and learning
systems such as Blackboard and Library Services.
You may also require a computer or mobile device for preparing and submitting your work.
ICT Expectations:
Students are expected to have all the necessary equipment to study this unit. This unit uses IRIS (Intelligent Remote
Invigilation System) to monitor student behaviour during online assessments. Your computer must have a
functioning microphone and webcam and recording of sound and video must be enabled and not obstructed at
any time. You must also have the freely available Google Chrome browser and the free IRIS@Curtin plugin
(extension).

IRIS: Students are required to follow the IRIS set up instructions:


https://students.curtin.edu.au/essentials/it/guides/iris/

IRIS@Curtin help - Current Students


Ensure your computer operating system is running the most up to date software available ()Update
chrome browser; Ensure most up to date IRIS@Curtin extension has been installed using the instructions
here; Check IRIS system permissions via Chrome; Check OSx and Windows privacy/security permissions
and ensure IRIS has access to your webcam, microphone and screen recording ()

students.curtin.edu.au

and use Google Chrome with the IRIS browser extension to access the password protected assessment (specific
instructions listed above are available on Blackboard). During the assessment, IRIS records your video through
your webcam, the audio through your computer’s microphone, and what is showing on your computer’s screen.
This is to help ensure the integrity and fairness of the assessment for all students.

For general ICT assistance, in the first instance please contact OASIS Student Support:
oasisapps.curtin.edu.au/help/general/support.cfm
For specific assistance with any of the items listed below, please visit UniSkills and the IT tools and guides
webpage.

l Using Blackboard, the I Drive and Back-Up files


l Introduction to PowerPoint, Word and Excel

TAXA2000 Introduction to Australian Taxation Law Page: 10 of 14



Curtin Mauritius CRICOS Provider Code 00301J
14 Feb 2024 The only authoritative version of this Unit Outline is to be found online in OASIS
Curtin Law School, Faculty of Business and Law
Faculty of Business and Law 
Curtin Law School

Additional information
CORE UNIT STATUS
If you are taking this unit as a required (core) unit in your course of study, you may be terminated from your
course of study if you fail this unit twice.

STUDY LOAD
10 hours per week

TEACHING STAFF
The teaching staff will assist you with your learning and any problems or difficulties you may be experiencing while
undertaking this unit. They will also mark your examinations and provide feedback in relation to your progress in
this unit.
If you leave a message for the lecturer or tutor by email or telephone, allow for a response time of one working
day.
Note: When contacting the teaching staff, please be aware that we are on Western Standard Time (+8 GMT).
You are welcome to contact your lecturer via email. Always provide your full name, student number and tutorial
group when you send an email. Please put an appropriate subject into the Subject Heading – e.g. Taxa2000
(Insert your venue – e.g. Bentley).

Please note that the lecturer will use a student’s Curtin email address if it is
necessary to contact a student. It is the student’s responsibility to ensure that
he/she regularly checks his/her Curtin email for official correspondence
Enrolment
It is your responsibility to ensure that your enrolment is correct - you can check your enrolment through the
eStudent option on OASIS, where you can also print an Enrolment Advice.

Student Rights and Responsibilities


It is the responsibility of every student to be aware of all relevant legislation, policies and procedures relating to
their rights and responsibilities as a student. These include:

l the Student Charter


l Values and Signature Behaviours
l the University's policy and statements on plagiarism and academic integrity
l copyright principles and responsibilities
l the University's policies on appropriate use of software and computer facilities

Information on all of the above is available through the University's "Student Rights and Responsibilities" website
at: students.curtin.edu.au/rights.
Note: In Australia and other jurisdictions, students are required to complete a screening check prior to
undertaking any activities that include children (e.g. surveying children at a school as part of a project). If this
applies to you, start by contacting your unit coordinator for advice.

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Curtin Mauritius CRICOS Provider Code 00301J
14 Feb 2024 The only authoritative version of this Unit Outline is to be found online in OASIS
Curtin Law School, Faculty of Business and Law
Faculty of Business and Law 
Curtin Law School

Student Equity
There are a number of factors that might disadvantage some students from participating in their studies or
assessments to the best of their ability, under standard conditions. These factors may include a disability or
medical condition (e.g. mental illness, chronic illness, physical or sensory disability, learning disability), significant
caring responsibilities, pregnancy, religious practices, living in a remote location,or another reason. If you believe
you may be unfairly disadvantaged on these or other grounds please contact the appropriate service below. It is
important to note that the staff of the University may not be able to meet your needs if they are not informed of
your individual circumstances, so please get in touch with the appropriate service if you require assistance.
To discuss your needs in relation to:

l Disability or medical conditions, contact AccessAbility Services: https://students.curtin.edu.au/personal-


support/disability/
l Elite athletes, contact Elite Athlete Coordinator: https://stadium.curtin.edu.au/sport/academy/elite-athlete-
program/
l All other grounds, contact the Student Wellbeing Advisory Service: https://students.curtin.edu.au/personal-
support/counselling-guidance/wellbeing/

Recent Unit Changes & Response to Student Feedback


Students are encouraged to provide feedback through student surveys (such as Insight (Curtin's new unit and
teaching survey developed in collaboration with students and staff) and the annual Student Experience Survey) and
interactions with teaching staff.
Listed below are some recent changes to the unit as a result of student feedback.
We continue to work at improving the experience for students in this unit. The Unit Coordinator is always keen to
hear about your experience in the unit. You are therefore encouraged to take the time at the end of the semester
to share your experience.

TAXA2000 Introduction to Australian Taxation Law Page: 12 of 14



Curtin Mauritius CRICOS Provider Code 00301J
14 Feb 2024 The only authoritative version of this Unit Outline is to be found online in OASIS
Curtin Law School, Faculty of Business and Law
Faculty of Business and Law 
Curtin Law School

Program calendar
Week Begin Suggested study program Pre- Assessment Due - please
Date readings review the Blackboard
Assessments
for further Details

O 19 No Classes
Week February

1 26 Lecture - Introduction and PIAT


February Framework of the Australian Australian
Taxation System Taxation

Tutorial - No Tutorial
2 4 March Lecture - Income PIAT
Australian
Tutorial - Taxation
Unit administration and
assessments

3 11 March Lecture - Deductions part 1 PIAT


Australian
Tutorial - Income Taxation
4 18 March Lecture - Deductions part 2 PIAT
Australian
Tutorial - Deductions Taxation
5 25 March Lecture - Uniform Capital
Allowances Written Essay/Presentation
due Thursday 28th March at
Tutorial - Deductions
11.59 pm

6 1 April Tuition Free Week

7 8 April Lecture - Capital Gains Tax PIAT


Australian
Tutorial - Uniform Capital Taxation
Allowance

8 15 April No Lecture - PIAT


Australian
Tutorial - Capital Gains Tax Taxation

9 22 April Lecture - Partnerships PIAT Mid Seminar Test Friday


Tutorial - Revision
Australian 26th April IRIS (online) at
Taxation
12.30 pm
10 29 April Lecture - Trusts and Minors PIAT
Australian
Tutorial - Partnerships Taxation
11 6 May Lecture - Companies PIAT

TAXA2000 Introduction to Australian Taxation Law Page: 13 of 14



Curtin Mauritius CRICOS Provider Code 00301J
14 Feb 2024 The only authoritative version of this Unit Outline is to be found online in OASIS
Curtin Law School, Faculty of Business and Law
Faculty of Business and Law 
Curtin Law School

Australian
Tutorial - Trust and Minors Taxation
12 13 May Lecture - Goods and Services Tax PIAT
(GST) Australian
Taxation
Tutorial - Companies
13 20 May Lecture - Tax Professionals and PIAT
Revision Australian
Taxation
Tutorial - GST and Revision
15 27 May Study Week

16 3 June Exam Week 1 Final Exam TBA IRIS


(online)
17 14 June Exam Week 2

TAXA2000 Introduction to Australian Taxation Law Page: 14 of 14



Curtin Mauritius CRICOS Provider Code 00301J
14 Feb 2024 The only authoritative version of this Unit Outline is to be found online in OASIS
Curtin Law School, Faculty of Business and Law

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