Required texts

Weekly Readings for the Unit will be prescribed from the following textbooks which are available online through the UC Library Catalogue (please note that during the Examination you will not be able to refer to online or electronic versions of these textbooks - only printed or written materials will be permitted)

• Barkoczy, Foundations of Taxation Law (Cambridge University Press, 14th ed, 2022)
• Deutsch et al, Australian Taxation Handbook 2024 (Thomson Reuters Australia, 2024)
• Sadiq et al, Principles of Taxation Law 2024 (Thomson Reuters Australia, 2024)
• Woellner et al, Australian Taxation Law (Oxford University Press, 31st ed, 2021)  

Submission of assessment items

Special assessment requirements

Final grades in this subject will be assessed according to performance in each of the assessment items identified above. In order to pass this unit, you must obtain:

• an overall total score of at least 50% AND
• submit all assessment items marked as mandatory AND
• meet any indicated threshold requirements (e.g. a mark of at least 20/50 in the exam).
   

For assessment items marked as mandatory, each piece of assessment must be completed and submitted, but it is not necessary that students pass each individual item of assessment.

For threshold items, students must complete the assessment item and meet the minimum indicated threshold requirement.

In this unit, the final examination is a threshold requirement. Students must obtain a minimum of 40% (20/50) in the final exam and 50% overall to pass the unit.

Students must apply academic integrity in their learning and research activities at UC. This includes submitting authentic and original work for assessments and properly acknowledging any sources used.

Academic integrity involves the ethical, honest and responsible use, creation and sharing of information. It is critical to the quality of higher education. Our academic integrity values are honesty, trust, fairness, respect, responsibility and courage.

UC students have to complete the annually to learn about academic integrity and to understand the consequences of academic integrity breaches (or academic misconduct).

UC uses various strategies and systems, including detection software, to identify potential breaches of academic integrity. Suspected breaches may be investigated, and action can be taken when misconduct is found to have occurred.

Information is provided in the Academic Integrity Policy, Academic Integrity Procedure, and 91Porn (Student Conduct) Rules 2023. For further advice, visit Study Skills.

Participation requirements

Attendance is advised

Required IT skills

none

In-unit costs

no other costs required

Work placement, internships or practicums

none

Additional information

Use of AI is not permitted in this unit

The University's position is that artificial intelligence services must not be used for assessment or assessment preparation by students unless explicitly allowed in the assessment instructions for an assessment task published with the assessment task and/or in the unit outline. That is, an AI service may only be used if:

a) its use is authorised by the unit convener as part of the specified task; and

b) it is used in the way allowed in the assessment instructions and/or unit outline; and

c) its use is appropriately referenced, meaning that the students must reference the use of AI in their assessment in the same way as they reference other source material.

The use of AI has not been specified in the assessment instructions for the unit or in the unit outline and thus, AI is not a permissible resource. 

• Semester 2, 2024, On-campus, UC - Canberra, Bruce (221605)
• Semester 2, 2023, Online, UC - Canberra, Bruce (216312)
• Semester 2, 2022, Flexible, UC - Canberra, Bruce (209921)