LAW322 Tax Law Concepts and Application (8)

Students will interpret relevant tax law and apply legal resources to  practical business scenarios, typical of those encountered by professional accountants, to produce client advice. The focus of this subject is on the application of taxation law in particular, the concepts of assessable income, allowable deductions, capital gains tax, tax rates and tax offsets. Special provisions of taxation eg. repairs, depreciation, and capital allowances are also examined. Fringe benefits tax and the Goods and Services Tax, including its impact on business, is also examined.

No offerings have been identified for this subject in 2021.

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 LAW301.



Subject Relationships

LAW301 Overlapping content.

Incompatible Subjects


Learning Outcomes

Upon successful completion of this subject, students should:
  • be able to identify and explain the rules of law relating to taxation law topics covered in the subject;
  • be able demonstrate a capacity to engage in legal research;
  • be able to use legal research skills to apply the law to legal problems relating to taxation so as to reach a solution;
  • be able to analyse legal rules so as to differentiate between possible outcomes to the legal issues arising from novel fact situations; and
  • be able to communicate the outcomes to clients.


This subject will cover the following topics:
  • Assessable income;
  • Allowable deductions;
  • Capital gains tax;
  • Tax rates and tax offsets;
  • Special provisions of taxation (repairs, depreciation, and capital allowances);
  • Fringe benefits tax;
  • Goods and Services Tax ( including BAS).

The information contained in the CSU Handbook was accurate at the date of publication: May 2021. The University reserves the right to vary the information at any time without notice.