Outline

Overview

This unit is an introduction to Australia's taxation law. It commences with an overview of the Australian tax system, discusses contemporary tax issues and then deals with specific topics, including: the basis of liability to Australian income tax, concepts of residence and source of income, concepts of ordinary and statutory income (including capital gains tax), tax accounting, taxation of fringe benefits, and allowable deductions. It concludes with a study of the general anti-avoidance sections. The taxation of companies, partnerships and trusts, and international taxation are studied in depth in CLAW3202 which, together with this unit, is a solid basis to prepare students for an important aspect of professional accounting practice.

Unit details and rules

Academic unit	Accounting, Governance and Regulation
Credit points	6
Prerequisites ?	CLAW1003 or CLAW2201 or CLAW2214
Corequisites ?	None
Prohibitions ?	None
Assumed knowledge ?	None
Available to study abroad and exchange students	Yes

Teaching staff

Coordinator	Fei Gao, fei.gao@sydney.edu.au
Lecturer(s)	Fei Gao, fei.gao@sydney.edu.au

Assessment

The census date for this unit availability is 31 March 2025

Details
Criteria

Type	Description	Weight	Due	Length
Supervised exam ?	Final exam Written exam	50%	Formal exam period	2 hours
Outcomes assessed:
Presentation	Group presentation Group of 3-5 students give a presentation on a tax issue	20%	Ongoing	15-20 minutes per group
Outcomes assessed:
Short release assignment	Individual research paper research paper on a tax issue that presented in tutorial	20%	Ongoing	1500 words
Outcomes assessed:
Tutorial quiz	Early feedback task multiple choice questions	10%	Week 03	30-minute quiz worth 10% during lecture
Outcomes assessed:
= group assignment ? = AI allowed ? = early feedback task ?

Assessment summary

Final exam: This is an open book exam designed to evaluate your overall knowledge and ability to apply tax law to commercial problems. It may cover any topic discussed in all lectures.
Group presentation: It will be done weekly during the tutorial and will consist of a presentation on a scenario-based tax problem. Each student will be expected to speak for about 4-5 minutes and produce their own slides as part of the group presentation.
Slides must be submitted by 11:59 pm on the Monday of your scheduled presentation week. Penalties will be incurred for late submissions.
In-lecture quiz: It is a quick 30 minutes quiz, comprising 10 multiple-choice questions. It will be administered during the lecture in Week 3. If students are unable to attend the tutorial, they must apply for special consideration. In such cases, they will be required to submit a scenario-based research paper of 500 words as a substitute assignment.
Individual research paper: It is a research exercise where students will write a research paper based on the topics and cases that are presented in the tutorials. Students have the option to select from any of the 7 topics available throughout the semester, not restricted to the topic assigned for group presentation. The paper should not exceed 1,500 words, excluding footnotes.
No simple extension for all assignments.

Detailed information for each assessment can be found on Canvas.

Assessment criteria

The University awards common result grades, set out in the Coursework Policy (Schedule 1).

As a general guide, a high distinction indicates work of an exceptional standard, a distinction a very high standard, a credit a good standard, and a pass an acceptable standard.

Result name	Mark range	Description
High distinction	85 - 100	Awarded when you demonstrate the learning outcomes for the unit at an exceptional standard, as defined by grade descriptors or exemplars outlined by your faculty or school.
Distinction	75 - 84	Awarded when you demonstrate the learning outcomes for the unit at a very high standard, as defined by grade descriptors or exemplars outlined by your faculty or school.
Credit	65 - 74	Awarded when you demonstrate the learning outcomes for the unit at a good standard, as defined by grade descriptors or exemplars outlined by your faculty or school.
Pass	50 - 64	Awarded when you demonstrate the learning outcomes for the unit at an acceptable standard, as defined by grade descriptors or exemplars outlined by your faculty or school.
Fail	0 - 49	When you don’t meet the learning outcomes of the unit to a satisfactory standard.

For more information see guide to grades.

Use of generative artificial intelligence (AI) and automated writing tools

Except for supervised exams or in-semester tests, you may use generative AI and automated writing tools in assessments unless expressly prohibited by your unit coordinator.

For exams and in-semester tests, the use of AI and automated writing tools is not allowed unless expressly permitted in the assessment instructions.

The icons in the assessment table above indicate whether AI is allowed – whether full AI, or only some AI (the latter is referred to as “AI restricted”). If no icon is shown, AI use is not permitted at all for the task. Refer to Canvas for full instructions on assessment tasks for this unit.

Your final submission must be your own, original work. You must acknowledge any use of automated writing tools or generative AI, and any material generated that you include in your final submission must be properly referenced. You may be required to submit generative AI inputs and outputs that you used during your assessment process, or drafts of your original work. Inappropriate use of generative AI is considered a breach of the Academic Integrity Policy and penalties may apply.

The Current Students website provides information on artificial intelligence in assessments. For help on how to correctly acknowledge the use of AI, please refer to the  AI in Education Canvas site.

Late submission

In accordance with University policy, these penalties apply when written work is submitted after 11:59pm on the due date:

Deduction of 5% of the maximum mark for each calendar day after the due date.
After ten calendar days late, a mark of zero will be awarded.

This unit has an exception to the standard University policy or supplementary information has been provided by the unit coordinator. This information is displayed below:

In accordance with University policy, these penalties apply when written work is submitted after 11:59pm on the due date: Deduction of 5% of the maximum mark for each calendar day after the due date. After ten calendar days late, a mark of zero will be awarded.

Academic integrity

The Current Student website provides information on academic integrity and the resources available to all students. The University expects students and staff to act ethically and honestly and will treat all allegations of academic integrity breaches seriously.

We use similarity detection software to detect potential instances of plagiarism or other forms of academic integrity breach. If such matches indicate evidence of plagiarism or other forms of academic integrity breaches, your teacher is required to report your work for further investigation.

Learning support

Simple extensions

If you encounter a problem submitting your work on time, you may be able to apply for an extension of five calendar days through a simple extension.  The application process will be different depending on the type of assessment and extensions cannot be granted for some assessment types like exams.

Special consideration

If exceptional circumstances mean you can’t complete an assessment, you need consideration for a longer period of time, or if you have essential commitments which impact your performance in an assessment, you may be eligible for special consideration or special arrangements.

Special consideration applications will not be affected by a simple extension application.

Using AI responsibly

Co-created with students, AI in Education includes lots of helpful examples of how students use generative AI tools to support their learning. It explains how generative AI works, the different tools available and how to use them responsibly and productively.

Support for students

The Support for Students Policy reflects the University’s commitment to supporting students in their academic journey and making the University safe for students. It is important that you read and understand this policy so that you are familiar with the range of support services available to you and understand how to engage with them.

The University uses email as its primary source of communication with students who need support under the Support for Students Policy. Make sure you check your University email regularly and respond to any communications received from the University.

Learning resources and detailed information about weekly assessment and learning activities can be accessed via Canvas. It is essential that you visit your unit of study Canvas site to ensure you are up to date with all of your tasks.

If you are having difficulties completing your studies, or are feeling unsure about your progress, we are here to help. You can access the support services offered by the University at any time:

Support and Services (including health and wellbeing services, financial support and learning support)
Course planning and administration
Meet with an Academic Adviser

Weekly schedule

WK	Topic	Learning activity
Week 01	Overview of Australian taxation system	Lecture and tutorial (3 hr)
Week 02	Residence and source principles	Lecture and tutorial (3 hr)
Week 03	In lecture 10% quiz + tutorial as normal	Lecture and tutorial (3 hr)
Week 04	Concepts of income - income from personal services	Lecture and tutorial (3 hr)
Week 05	Concepts of income - income from property and business	Lecture and tutorial (3 hr)
Week 06	Capital gains tax 1	Lecture and tutorial (3 hr)
Week 07	Capital gains tax 2	Lecture and tutorial (3 hr)
Week 08	General deductions 1	Lecture and tutorial (3 hr)
Week 09	General deductions 2	Lecture and tutorial (3 hr)
Week 10	Specific deductions 1	Lecture and tutorial (3 hr)
Week 11	Specific deductions 2	Lecture and tutorial (3 hr)
Week 12	Tax accounting	Lecture and tutorial (3 hr)
Week 13	Review and Revision	Lecture (2 hr)

Study commitment

Typically, there is a minimum expectation of 1.5-2 hours of student effort per week per credit point for units of study offered over a full semester. For a 6 credit point unit, this equates to roughly 120-150 hours of student effort in total.

Required readings

Walpole, et al, Understanding Taxation Law (2025, LexisNexis, Australia).

Learning outcomes

Learning outcomes are what students know, understand and are able to do on completion of a unit of study. They are aligned with the University's graduate qualities and are assessed as part of the curriculum.

At the completion of this unit, you should be able to:

LO1. analyse and critically evaluate alternative tax policies based on a good understanding of key concepts of taxation and major constraints in the business environment
LO2. determine tax implications of various transactions by applying knowledge of the tax law and practice for individuals and businesses
LO3. compute tax liabilities for individuals and businesses in basic situations
LO4. refine academic writing and presentation skills.

Graduate qualities

The graduate qualities are the qualities and skills that all University of Sydney graduates must demonstrate on successful completion of an award course. As a future Sydney graduate, the set of qualities have been designed to equip you for the contemporary world.

GQ1	Depth of disciplinary expertise Deep disciplinary expertise is the ability to integrate and rigorously apply knowledge, understanding and skills of a recognised discipline defined by scholarly activity, as well as familiarity with evolving practice of the discipline.
GQ2	Critical thinking and problem solving Critical thinking and problem solving are the questioning of ideas, evidence and assumptions in order to propose and evaluate hypotheses or alternative arguments before formulating a conclusion or a solution to an identified problem.
GQ3	Oral and written communication Effective communication, in both oral and written form, is the clear exchange of meaning in a manner that is appropriate to audience and context.
GQ4	Information and digital literacy Information and digital literacy is the ability to locate, interpret, evaluate, manage, adapt, integrate, create and convey information using appropriate resources, tools and strategies.
GQ5	Inventiveness Generating novel ideas and solutions.
GQ6	Cultural competence Cultural Competence is the ability to actively, ethically, respectfully, and successfully engage across and between cultures. In the Australian context, this includes and celebrates Aboriginal and Torres Strait Islander cultures, knowledge systems, and a mature understanding of contemporary issues.
GQ7	Interdisciplinary effectiveness Interdisciplinary effectiveness is the integration and synthesis of multiple viewpoints and practices, working effectively across disciplinary boundaries.
GQ8	Integrated professional, ethical, and personal identity An integrated professional, ethical and personal identity is understanding the interaction between one’s personal and professional selves in an ethical context.
GQ9	Influence Engaging others in a process, idea or vision.

Outcome map

Learning outcomes	Graduate qualities
Learning outcomes

CPA Australia and Chartered Accountants Australia and New Zealand -

Competency code	Taught, Practiced or Assessed	Competency standard
TCA09		Taxation

Responding to student feedback

This section outlines changes made to this unit following staff and student reviews.

This unit has been continuously improved to enhance student learning experience by taking into consideration comments and feedback in past student surveys.

Additional information

Disclaimer

The University reserves the right to amend units of study or no longer offer certain units, including where there are low enrolment numbers.

To help you understand common terms that we use at the University, we offer an online glossary.

Current students

Overview

Overview

Unit details and rules

Teaching staff

Assessment

Assessment

Assessment summary

Assessment criteria

Use of generative artificial intelligence (AI) and automated writing tools

Late submission

Academic integrity

Learning support

Learning support

Simple extensions

Special consideration

Using AI responsibly

Support for students

Weekly schedule

Weekly schedule

Study commitment

Required readings

Learning outcomes

Learning outcomes

Graduate qualities

Outcome map

Responding to student feedback

Responding to student feedback

Additional information

Additional information

Disclaimer

On this page

Useful links

CLAW3201: Australian Taxation System

Semester 1, 2025 [Normal day] - Camperdown/Darlington, Sydney

Overview

Overview

Unit details and rules

Teaching staff

Assessment

Assessment

Assessment summary

Assessment criteria

Use of generative artificial intelligence (AI) and automated writing tools

Late submission

Academic integrity

Learning support

Learning support

Simple extensions

Special consideration

Using AI responsibly

Support for students

Weekly schedule

Weekly schedule

Study commitment

Required readings

Learning outcomes

Learning outcomes

Graduate qualities

Outcome map

Responding to student feedback

Responding to student feedback

Additional information

Additional information

Disclaimer

On this page

Useful links