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The current and official versions of the course specifications are available on the web at https://www.usq.edu.au/course/specification/current.
Please consult the web for updates that may occur during the year.

LAW6132 Advanced Taxation Law

Units : 1
School or Department : School of Law and Justice
Grading basis : Graded
Course fee schedule : https://www.unisq.edu.au/current-students/administration/fees/fee-schedules
Version produced : 27 September 2023


Pre-requisite: LAW5223 or LAW5214
Enrolment is not permitted in LAW6132 if (LAW3130 or LAW3500) has been previously completed


An understanding of the principles of taxation is one of the most important and useful tools for anyone seeking advancement to senior management status in the corporate world, to those providing accounting, financial or legal services to business or to those seeking to be professional accountants or lawyers. It is also equally important for individuals in managing their personal affairs. There would be no major business decision in Australia, from the purchase of an item of plant to the overall organisation of a business structure, which is taken without regard to the taxation implications. Indeed, tax is often the motivating factor behind a decision or action.

A study of taxation law involves not only an attainment of knowledge of the provisions of the various Tax Acts, but also a large volume of case law which has defined and/or clarified both the acts or general concepts not defined in the Acts, as well as the ability to apply this knowledge to factual situations.

In order to participate in the planning of a client's tax affairs it is necessary to understand the relevant sections of the appropriate taxation laws applicable to the transaction or entity structure. This course primarily introduces students to the Income Tax Assessment Acts (ITAA36 and ITAA97) and the Goods and Services Tax Act 1999 (GSTA).

Course offers

Study period Mode Campus
Interim Trimester 1, 2023 Online
Date printed 27 September 2023