Students

LAWS5053 – Taxation

2025 – Session 2, Online-scheduled-weekday

General Information

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Unit convenor and teaching staff Unit convenor and teaching staff Convenor
Sonya Willis
Contact via iLearn
MKB 319
see iLearn
Credit points Credit points
10
Prerequisites Prerequisites
130cp in LAW or LAWS units
Corequisites Corequisites
Co-badged status Co-badged status
Unit description Unit description

This unit examines the fundamentals of the Australian taxation system. A critical approach is emphasised throughout. Students will be encouraged to think beyond the black letter law to appreciate the complexity and challenges of taxation law issues in their wider societal context. Topics covered include:

  • A broad overview of Australian taxation law and its international context
  • The rationale for taxation, taxation’s role in society, taxation policy and taxation reform
  • Global taxation and its impact on Australia
  • Residence and source
  • The concept of income and assessable income
  • Capital gains and their inclusion in assessable income through Capital Gains Tax (CGT)
  • Allowable deductions including the general and specific deductions
  • Taxation of partnerships, trusts and corporations
  • Indirect and state based taxes such as: Goods and Services Tax (GST), Fringe Benefits Tax (FBT), Transfer duty, Land tax and Payroll Tax, and 
  • Anti-avoidance. 

Important Academic Dates

Information about important academic dates including deadlines for withdrawing from units are available at https://www.mq.edu.au/study/calendar-of-dates

Learning Outcomes

On successful completion of this unit, you will be able to:

  • ULO1: Explain and analyse the fundamental values and principles that relate to taxation in Australia in their societal context.
  • ULO2: Identify tax law issues and be able to apply Income Tax, GST, FBT, CGT and State tax laws including provisions regulating tax avoidance for the purposes of giving legal advice.
  • ULO3: Analyse taxation statutes and their interpretation by courts and the Australian Taxation Office (ATO) and comprehend how the development of taxation law affects tax management and planning strategies for individuals and other legal entities.
  • ULO4: Analyse the way that taxation laws impact Australian individuals and businesses from the perspective of revenue raising and distribution, taxation accountability and tax administration to assess current taxation challenges in Australia and globally.

General Assessment Information

All written assessments submitted electronically must be submitted through the link provided in iLearn. This unit will utilise Turnitin plagiarism detection software. Students should carefully check that they submit the correct file for an assessment, as re-submissions will not be accepted after the due date and time, including instances where students upload an incorrect file in error.

The design, moderation and feedback of all assessments is in accordance with the Macquarie University Assessment Procedure (link provided under ‘Policies and Procedures’ below).

Professional Skills

Refer to iLearn for instructions regarding the Professional Skills assessment. Special Consideration applications should not be required for the Professional Skills assessment unless expressly directed by the Unit Convenor. 

Late Submission Policy

A maximum penalty of five (5) percentage points of the total possible marks will be applied per day to late submissions, for up to a maximum of seven calendar days. Tasks that have not been submitted within the maximum number of additional late days will receive a mark of zero. The late submission policy does not apply to the online exam as this assessment has a time limit of less than 24 hours (which must be undertaken and submitted on time).

Penalties for late submission will be applied consistently and equitably to all students enrolled in the unit. Where short-term, serious and unavoidable circumstances have affected their ability to submit an assessment task, a student must submit a formal application for Special Consideration as per the Special Consideration Policy. Students should not request an informal arrangement from their tutor, lecturer or Unit Convenor.

Where an application for Special Consideration is approved, and the outcome is an extension to the due date of a task, submissions that are received after the new due date will be subject to late penalties that are calculated from the new due date. This only applies where the outcome is an extension to the due date – see the Special Consideration Policy for a schedule of all possible outcomes.

Special Consideration

Students should submit applications for Special Consideration electronically via the Service Connect portal, along with the supporting documentation. Before submitting their applications, students should refer to the Special Consideration Policy (link provided under ‘Policies and Procedures’ below).

Assessment Tasks

Name Weighting Hurdle Due
Professional Skills 20% No Weekly
Problem set 40% No Friday, 26 September 2025, 11:55pm
Final Assessment 40% No Monday, 17 November 2025, 10:00am-1:00pm

Professional Skills

Assessment Type 1: Practice-based task
Indicative Time on Task 2: 0 hours
Due: Weekly
Weighting: 20%

 

Students will engage in classroom activities including mooting, presentations or demonstrations, structured discussion and problem solving, doctrinal analysis, simulated client consultations, and collaborative legal research. Through these activities students will develop skills in oral advocacy, legal analysis, critical reasoning, teamwork and team leadership, and/or strategic problem-solving. These activities are designed to strengthen students' ability to communicate legal concepts verbally and engage professionally within a supportive learning environment.

 
On successful completion you will be able to:
  • Explain and analyse the fundamental values and principles that relate to taxation in Australia in their societal context.
  • Identify tax law issues and be able to apply Income Tax, GST, FBT, CGT and State tax laws including provisions regulating tax avoidance for the purposes of giving legal advice.
  • Analyse taxation statutes and their interpretation by courts and the Australian Taxation Office (ATO) and comprehend how the development of taxation law affects tax management and planning strategies for individuals and other legal entities.
  • Analyse the way that taxation laws impact Australian individuals and businesses from the perspective of revenue raising and distribution, taxation accountability and tax administration to assess current taxation challenges in Australia and globally.

Problem set

Assessment Type 1: Problem set
Indicative Time on Task 2: 10 hours
Due: Friday, 26 September 2025, 11:55pm
Weighting: 40%

 

The mid-term assessment will be a research and problem-solving assessment.

 
On successful completion you will be able to:
  • Identify tax law issues and be able to apply Income Tax, GST, FBT, CGT and State tax laws including provisions regulating tax avoidance for the purposes of giving legal advice.
  • Analyse taxation statutes and their interpretation by courts and the Australian Taxation Office (ATO) and comprehend how the development of taxation law affects tax management and planning strategies for individuals and other legal entities.
  • Analyse the way that taxation laws impact Australian individuals and businesses from the perspective of revenue raising and distribution, taxation accountability and tax administration to assess current taxation challenges in Australia and globally.

Final Assessment

Assessment Type 1: Quiz/Test
Indicative Time on Task 2: 20 hours
Due: Monday, 17 November 2025, 10:00am-1:00pm
Weighting: 40%

 

The final assessment will be a test with question/s relating to taxation law.

 
On successful completion you will be able to:
  • Identify tax law issues and be able to apply Income Tax, GST, FBT, CGT and State tax laws including provisions regulating tax avoidance for the purposes of giving legal advice.
  • Analyse taxation statutes and their interpretation by courts and the Australian Taxation Office (ATO) and comprehend how the development of taxation law affects tax management and planning strategies for individuals and other legal entities.
  • Analyse the way that taxation laws impact Australian individuals and businesses from the perspective of revenue raising and distribution, taxation accountability and tax administration to assess current taxation challenges in Australia and globally.

1 If you need help with your assignment, please contact:

  • the academic teaching staff in your unit for guidance in understanding or completing this type of assessment
  • the Writing Centre for academic skills support.

2 Indicative time-on-task is an estimate of the time required for completion of the assessment task and is subject to individual variation

Delivery and Resources

Delivery

Weekly pre-recorded lectures available on ECHO 360 and live weekly tutorials (face to face or Zoom). Tutorials begin in Week 1.  Tutorial questions will be based on an earlier week's lecture except the first tutorial for which no pre-reading is required.  All student queries should be directed to the Unit Convenor. 

Resources

Text: Sadiq et al, Principles of Taxation Law 2025 (Thomson Reuters, 2025).

Additional resources will be provided through Leganto.

[Refer to iLearn site for more detailed information on delivery and resources]

Unit Schedule

Structure of Taxation Law

Assessable Income

Deductions and Special Deductions

Taxation Policy and its Global Role

Tax Avoidance, Ethics, Transfer Pricing

Residency and Source

Fringe Benefits Tax (FBT), Superannuation and Payroll Tax

Goods and Services Tax (GST) and State Taxes

Capital Gains Tax (CGT)

Taxation of Companies, Partnerships and Trusts

Policies and Procedures

Macquarie University policies and procedures are accessible from Policy Central (https://policies.mq.edu.au). Students should be aware of the following policies in particular with regard to Learning and Teaching:

Students seeking more policy resources can visit Student Policies (https://students.mq.edu.au/support/study/policies). It is your one-stop-shop for the key policies you need to know about throughout your undergraduate student journey.

To find other policies relating to Teaching and Learning, visit Policy Central (https://policies.mq.edu.au) and use the search tool.

Student Code of Conduct

Macquarie University students have a responsibility to be familiar with the Student Code of Conduct: https://students.mq.edu.au/admin/other-resources/student-conduct

Results

Results published on platform other than eStudent, (eg. iLearn, Coursera etc.) or released directly by your Unit Convenor, are not confirmed as they are subject to final approval by the University. Once approved, final results will be sent to your student email address and will be made available in eStudent. For more information visit connect.mq.edu.au or if you are a Global MBA student contact globalmba.support@mq.edu.au

Academic Integrity

At Macquarie, we believe academic integrity – honesty, respect, trust, responsibility, fairness and courage – is at the core of learning, teaching and research. We recognise that meeting the expectations required to complete your assessments can be challenging. So, we offer you a range of resources and services to help you reach your potential, including free online writing and maths support, academic skills development and wellbeing consultations.

Student Support

Macquarie University provides a range of support services for students. For details, visit http://students.mq.edu.au/support/

Academic Success

Academic Success provides resources to develop your English language proficiency, academic writing, and communication skills.

The Library provides online and face to face support to help you find and use relevant information resources. 

Student Services and Support

Macquarie University offers a range of Student Support Services including:

Student Enquiries

Got a question? Ask us via the Service Connect Portal, or contact Service Connect.

IT Help

For help with University computer systems and technology, visit http://www.mq.edu.au/about_us/offices_and_units/information_technology/help/. 

When using the University's IT, you must adhere to the Acceptable Use of IT Resources Policy. The policy applies to all who connect to the MQ network including students.

Unit information based on version 2025.04 of the Handbook