Students

LAWS8025 – Taxation Law

2026 – Session 2, Online-scheduled-weekday

General Information

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Unit convenor and teaching staff Unit convenor and teaching staff Convenor
Tony Antoniou
Contact via Contact via iLearn
Michael Kirby Building, 17 Wally's Walk, Level 3, Room 320
By appointment in person or by Zoom
Tutor
Michael Xu
Contact via Contact via iLearn
Credit points Credit points
10
Prerequisites Prerequisites
Admission to LLM or (Admission to JD and LAWS600 or LAWS8001)
Corequisites Corequisites
Co-badged status Co-badged status
Unit description Unit description

This unit provides an examination of 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 research and 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 research 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 research and 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).

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. This provision does not apply to exams or other assessment with a time limit of less than 24 hours.

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 Groupwork/Individual Short Extension AI Approach
Professional Skills 20% No Fortnightly and ongoing Individual No Observed
Mid-term assessment 40% No 10/09/2026 Individual Yes Open
Exam 40% No During Exam Period. Date and Time TBA Individual No Observed

Professional Skills

Assessment Type 1: Professional task
Indicative Time on Task 2: 0 hours
Due: Fortnightly and ongoing
Weighting: 20%
Groupwork/Individual: Individual
Short extension 3: No
AI Approach: Observed

Students will develop essential legal professional skills through structured classroom activities such as oral advocacy, critical reasoning, strategic problem-solving, collaborative work, team leadership, mooting, simulated client consultations, legal presentations or demonstrations, doctrinal analysis and problem solving, and/or collaborative legal research. These activities are designed to develop students’ professional capabilities including capacity to communicate legal concepts clearly and engage professionally with diverse audiences in diverse contexts.
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 research and 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 research how the development of taxation law affects tax management and planning strategies for individuals and other legal entities.

Mid-term assessment

Assessment Type 1: Problem-based task
Indicative Time on Task 2: 8 hours
Due: 10/09/2026
Weighting: 40%
Groupwork/Individual: Individual
Short extension 3: Yes
AI Approach: Open

The mid-term assessment will involve problem-solving type questions. 
On successful completion you will be able to:
  • Identify tax law issues and be able to research and 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 research 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 research and assess current taxation challenges in Australia and globally.

Exam

Assessment Type 1: Examination
Indicative Time on Task 2: 22 hours
Due: During Exam Period. Date and Time TBA
Weighting: 40%
Groupwork/Individual: Individual
Short extension 3: No
AI Approach: Observed

An invigilated examination. The exam may cover any or all topics and materials covered in the unit.
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 research and 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 research 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 research and 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
  • Academic Success 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.

3 An automatic short extension is available for some assessments. Apply through the Service Connect Portal.

Delivery and Resources

Lecture Recordings - All lecture recordings will be available via Echo.

Required tutorial readings - Uploaded within the relevant topic each week.

Lecture slides - Uploaded within the relevant topic each week.

Tutorial questions - Uploaded within the relevant topic each week.

The prescribed textbook for this Unit is: Sadiq et al, Principles of Taxation Law 2026 (Thomson Reuters, 2026)

Tutorials commence in Week 2-Week 13. All tutorial registrations must be completed via the online system and the convenor, unfortunately, cannot in any circumstances add additional students or change tutorial enrolments.

LAWS8025-Tutorial Day and Time is as follows:

Tuesdays 7-9pm (online) (C01) – Tutor-Michael Xu (fortnightly starting in week 3)

Specific dates are as follows:

Tuesday 11th August (7-9pm)

Tuesday 25th August (7-9pm)

Tuesday 8th September (7-9pm)

Tuesday 22nd September (7-9pm)

Tuesday 20th October (7-9pm)

Tuesday 3rd November (7-9pm)

Tuesdays 7-9pm (online) (C02) – Tutor-Michael Xu (fortnightly starting in week 2)

Specific dates are as follows:

Tuesday 4th August (7-9pm)

Tuesday 18th August (7-9pm)

Tuesday 1st September (7-9pm)

Tuesday 15th September (7-9pm)

Tuesday 13th October (7-9pm)

Tuesday 27th October (7-9pm)

Unit Schedule

Week 1: Introduction to Taxation

Week 2: Assessable Income: sources, ordinary concepts, income vs capital

Week 3: General Deductions under s 8(1) ITAA 1997

Week 4: Specific Deductions, Capital Allowances and Offsets

Week 5: Taxation Policy and its Global Role

Week 6: Tax Avoidance, Administration, Enforcement, Ethics and Transfer Pricing

Week 7: Residency and Source

Week 8: FBT, Superannuation and Payroll Tax

Week 9: Goods and Services Tax (GST) and State Taxes

Week 10: CGT Capital Gains under ITAA 1997

Week 11: Taxation of Different Entities - Companies

Week 12: Taxation of Different Entities - 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 https://students.mq.edu.au/support/technology/service-desk. 

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 2026.04 of the Handbook