LAW533 Taxation Principles and Application (8)

This subject presents students to Australian Taxation Law policies and principles in a practical business environment. Students will interpret relevant tax law and apply other legal resources to 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 is explored, 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

Postgraduate students only and not available to students who have completed LAW505



Subject Relationships

LAW505 Similar 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 to 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 demonstrate Information & Research Literacy skills through familiarity with the tools and knowledge base of the Australian Tax Office;
  • 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 and 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.