LAW301 Taxation Law (Principles) (8)

This subject will explore the law relating to the Australian taxation system.  It will investigate the concepts of taxation law such as assessable income including capital gains, allowable deductions and tax formulas.  The Goods and Services tax regime and Fringe Benefits Tax will also be examined. Students will learn both how to apply relevant tax laws and how to compute tax assessments with a focus on individual rather than corporate taxation.

Subject Outlines
Current CSU students can view Subject Outlines for recent sessions. Please note that Subject Outlines and assessment tasks are updated each session.


Session 1 (30)
On Campus
Albury-Wodonga Campus
Bathurst Campus
Port Macquarie Campus
Wagga Wagga Campus
Albury-Wodonga Campus
Session 2 (60)
On Campus
CSU Study Centre Melbourne
CSU Study Centre Sydney
Albury-Wodonga Campus
Session 3 (90)
Albury-Wodonga Campus

Continuing students should consult the SAL for current offering details: LAW301. Where differences exist between the Handbook and the SAL, the SAL should be taken as containing the correct subject offering details.

Subject Information

Grading System



One session


School of Accounting and Finance

Enrolment Restrictions

Not available to students who have completed LAW380, LAW381, or LAW320.


LAW110 or LAW112

Subject Relationships

LAW320 Similar content
LAW381 Similar content
LAW380 Similar content

Incompatible Subjects

LAW320, LAW380, LAW381

Learning Outcomes

Upon successful completion of this subject, students should:
  • be able to locate and analyse the sources of taxation law in Australia;
  • be able to describe and access the Australian regulatory taxation system and compliance regime;
  • be able to interpret legislation to compute taxable income and allowable deductions to determine taxation liabilities and evaluate appropriate offsets;
  • be able to critically evaluate the law relating to the goods and services taxation regime and calculate the relevant tax liabilities;
  • be able to critically evaluate the law relating to capital gains taxation and trading stock and calculate the relevant tax liabilities; and
  • be able to critically evaluate the law relating to fringe benefits and calculate the relevant tax liabilities.


This subject will cover the following topics:
  • assessable income: ordinary income including the effect of carrying on a business; statutory income including capital gains;
  • deductions: general deductions; specific deductions, statutory expansions/clarification including: capital cost write-offs, depreciation and repairs and tax offsets; and
  • tax accounting: when income is derived and deductions are incurred, trading stock, calculation of tax payable including exempt income and tax rates, fringe benefits tax, overview of goods and services tax and preparation of business activity statement.


Current Students

For any enquiries about subject selection or course structure please contact Student Central or or phone on 1800 275 278.

Prospective Students

For further information about Charles Sturt University, or this course offering, please contact info.csu on 1800 275 278 (free call within Australia) or enquire online.

The information contained in the 2018 CSU Handbook was accurate at the date of publication: August 2018. The University reserves the right to vary the information at any time without notice.