BA215 - Taxation Law

Credit Points: 15 credit points

Workload: 36 hours

Prerequisite: BB107 Commercial Law

Co-requisite: N/A

Aims & Objectives

This is a second-year Core Unit in the Bachelor of Business, major in Accounting, and offered as an Elective Unit in the Bachelor of Business Marketing, and Bachelor of Business Management. For Course Learning Outcomes and further information relating to Bachelor of Business programs please visit our website:

BA215 Taxation Law deals with the operation of Australian Income Tax Law and more particularly the Income Tax Assessment Act.  It aims for students to gain a general understanding of the operation of the Australian taxation legislation.  The unit provides students with an overview of the operation of the Australian taxation system with an emphasis on solving common practical tax questions.  The unit examines income tax, capital gains tax, fringe benefits tax and goods and services tax law for different types of taxpayers.

Unit topics include:

  • Legal framework
  • Residence and source
  • Assessable income
  • Carrying on a business
  • Trading stock
  • Capital gains tax
  • Fringe benefits tax
  • General deductions
  • Capital v revenue
  • Specific deductions
  • Taxation of entities (company, partnership & trust)
  • Goods & services tax
  • Tax audits
  • Amendments, objections and appeals
  • International Taxation.

Learning Outcomes

4.1 Course Learning Outcomes
The Course learning outcomes applicable to this unit are listed on the Melbourne Institute of Technology’s website:

4.2 At the completion of this unit students should be able to:
a. Describe and demonstrate the factors influencing the creation and interpretation of income tax legislation, and their relationship to accounting concepts and practice
b. Discuss and explain principles of income tax law in Australia and more particularly, the taxation of capital gains, fringe benefits tax and goods and services tax
c. Calculate the taxable income for different types of taxable entities
d. Apply general principles to analyse and solve a tax technical problem
e. Apply different principles of accounting for revenue


Assessment Task Due Date A B Unit Learning Outcomes
1. Formative Assessment Week 3 0% 5% e
2. Contribution and Participation Weeks 1-12 - 5% a,e
3. Assignment [Individual] Week 7 - 10% a,b
4. Report [Group] Week 10 20% - a-e
5. Report Presentation [Group] Week 10     - 10% a-e
6. Case Study Analysis [Individual] (3 hours) TBA   50% a-e
TOTALS   20% 80% 100%

Task Type: Type A: unsupervised, Type B: supervised.

Contribution and Participation (5%)

This unit has class participation as an assessment. The assessment task and marking rubric will follow the Guidelines on Assessing Class Participation ( Further details will be provided in the assessment specification on the type of assessment tasks and the marking rubrics.

Teaching Methods

NOTE: All School of Business units 3-hour workshops Flipped Classroom Mode. 

Textbook and Reference Materials

Note: Students are required to purchase the prescribed text book and have it available each week in class.

Prescribed Text Book

  • Sadiq, K., Black, C., Hanegbi, R., Jogarajan, S., Krever, R., Obst, W., Teoh, J., Ting, A., (2021). Principles of Taxation Law. Sydney, NSW: Thomson Reuters.

Other recommended references

  • Woellner, R., Woellner, R.H., Barkoczy, S., Murphy, S., Evans, C., Pinto, D. (2020). Australian Taxation     Law (30th ed.). Sydney, NSW: Oxford University Press. 

Adopted Reference Style: APA can be found in MIT library referencing.
The Referencing style for this using is APA: See the MIT Library Referencing webpage: and the Unit Moodle page for additional referencing support material and weblinks.

Graduate Attributes

MIT is committed to ensure the course is current, practical and relevant so that graduates are “work ready” and equipped for life-long learning. In order to accomplish this, the MIT Graduate Attributes identify the required knowledge, skills and attributes that prepare students for the industry.
The level to which Graduate Attributes covered in this unit are as follows:

Ability to communicate Independent and Lifelong Learning Ethics Analytical and Problem Solving Cultural and Global Awareness Team work Specialist knowledge of a field of study


Levels of attainment Extent covered
The attribute is covered by theory and practice, and addressed by assessed activities in which the students always play an active role, e.g. workshops, lab submissions, assignments, demonstrations, tests, examinations.
The attribute is covered by theory or practice, and addressed by assessed activities in which the students mostly play an active role, e.g. discussions, reading, intepreting documents, tests, examinations.
The attribute is discussed in theory or practice; it is addressed by assessed activities in which the students may play an active role, e.g. lectures and discussions, reading, interpretation, workshops, presentations.
The attribute is presented as a side issue in theory or practice; it is not specifically assessed, but it is addressed by activities such as lectures or tutorials.
The attribute is not considered, there is no theory or practice or activities associated with this attribute.