Course Title: Taxation Law and Practice

Part A: Course Overview

Course Title: Taxation Law and Practice

Credit Points: 12


Course Code




Learning Mode

Teaching Period(s)


City Campus


615H Accounting


Sem 1 2006,
Sem 2 2006,
Sem 1 2007,
Sem 2 2007,
Sem 1 2008,
Sem 2 2008,
Sem 1 2009,
Sem 2 2009


City Campus


615H Accounting


Sem 1 2010,
Sem 2 2010,
Sem 2 2015,
Sem 1 2016,
Sem 1 2017,
Sem 2 2017,
Sem 1 2018,
Sem 2 2018,
Sem 1 2019,
Sem 2 2019,
Sem 1 2020,
Sem 2 2020


Open Learning Australia

Non Award

615H Accounting

Distance / Correspondence


Course Coordinator: Sarah Hinchliffe

Course Coordinator Phone: Contact via email

Course Coordinator Email:

Course Coordinator Location: Melbourne

Pre-requisite Courses and Assumed Knowledge and Capabilities

Required Prior Study
013863 - Business Law

Course Description

The course aims to provide you with a sound understanding of the principles of taxation in relation to income tax for individuals and trading entities. The course will further develop legal skills in reading, understanding and applying complex and dynamic legislation, case materials and taxation rulings. This involves development of the your ability to analyse legal problems and to express ideas in a precise manner. These skills, together with the appropriate legal knowledge are essential for accountants and other business professionals. While aspects of legal knowledge are continually changing, the development of generic skills and will enable such business professionals to keep abreast of changes in the law and be in a position to provide appropriate advice.

This course emphasises presentation and research skills combined with formulation of arguments based on legal principle. In these respects, the course plays a vital role in professional development of accountants and other professionals such as financial planners.

Objectives/Learning Outcomes/Capability Development


On successful completion of this program you will be able to:

1. Describe role and purpose of ITAA 1997 and ITAA 1936 and consequences for different taxpayer entities.

2. Apply the underlying principles of taxation laws to various situations involving different taxpayer groups to provide and advice.

3. Research academic journals to integrate new insights to complex real-world problems and policy issues.

4. Identify and evaluate social and political aspects of taxation and how these relate to tax reform.

5. Have the ability to select the most appropriate taxation laws that may apply in any given situation with a view to providing tax advice.

Overview of Learning Activities

In this course you will be encouraged to be an active learner. Your learning will be supported through various in-class and online activities comprising individual and group work. These may include quizzes; assignments; prescribed readings; sourcing, researching and analysing specific information; solving problems; conducting presentations; producing written work and collaborating with peers on set tasks or projects.

Overview of Learning Resources

Various learning resources are available online through myRMIT Studies\Canvas. In addition to topic notes; assessment details and a study schedule you may also be provided with links to relevant online information; readings; audio and video clips and communication tools to facilitate collaboration with your peers and to share information.
Resources are also available online through RMIT Library databases and other facilities. If you require assistance with the RMIT library facilities contact the Business Liaison Librarian for your school. Contact details for Business Liaison Librarians are located online on the RMIT Library website.
Additional resources and/or sources to assist your learning will be identified by your course coordinator will be made available to you as required during the teaching period.

Overview of Assessment

The assessment alignment list below shows the assessment tasks against the learning outcomes they develop.

Assessment Task 1: 20%
Linked CLOs: 1, 2, 3, 4, 5
Assessment Task 2: 30%
Linked CLOs: 3
Final Examination: 50%
Linked CLOs: 1, 2, 3, 4, 5

Feedback will be provided throughout the semester in class and/or in online forums through individual and group feedback on practical exercises and by individual consultation.