Unit description

Concerned with the application of the principles of income tax law to the different classes of taxpayers including companies, partnerships, trusts, superannuation funds, and special taxpayers. While some attention is given to the preparation of returns for each class of taxpayer, the major emphasis is placed upon the rationale underlying the application and modification of the general principles of taxation in each case. Emphasis is also placed upon the administration of taxation, foreign source income and the operation of Goods and Services Tax.

Unit content

Topic 1: Administration of income tax
Topics 2 & 3: Taxation of companies and company distributions
Topic 4: Taxation and partnerships
Topic 5: Taxation of trust estates and related areas
Topic 6: Introduction to superannuation and related areas of taxation 
Topic 7: Taxation and primary production
Topic 8: Taxation and resource-based industries
Topic 9: Special taxation provisions relating to: artists, writers, sportspersons, research and development, industrial property, Australian films and leases
Topic 10: Foreign source income and foreign income tax offsets
Topic 11: GST
Topic 12: Tax planning and the anti-tax avoidance provisions, and the future of taxation in Australia.

Learning outcomes

Unit Learning Outcomes express learning achievement in terms of what a student should know, understand and be able to do on completion of a unit. These outcomes are aligned with the graduate attributes. The unit learning outcomes and graduate attributes are also the basis of evaluating prior learning.

Learning outcomes and graduate attributes

Prescribed texts

Session 1

  • Barkoczy, S, 2014, Core Tax Legislation & Study Guide, 17th edn, CCH Australia, North Ryde. ISBN: 978 1 92215 59 8.
  • CCH, 2014, Australian Master Tax Guide 2014, 54th edn, CCH Australia, North Ryde. ISBN: 978 1 922215 57 4.
  • Devos, K, Nethercott, L & Richardson, G, 2014, Australian Taxation Study Manual: Questions and Suggested Solutions, 24th edn, CCH Australia, North Ryde. ISBN: 978 1 925091 32 8 .
Prescribed texts may change in future study periods.

Teaching and assessment


Teaching method
Tutorial online 1 hour (10 weeks)
Online MySCU participation10%
Short written response40%
Exam: closed book50%

Intensive offerings may or may not be scheduled in every session. Please refer to the timetable for further details.

Southern Cross University employs different teaching methods within units to provide students with the flexibility to choose the mode of learning that best suits them. SCU academics strive to use the latest approaches and, as a result, the learning modes and materials may change. The most current information regarding a unit will be provided to enrolled students at the beginning of the study session.

Fee information


Commonwealth Supported courses
For information regarding Student Contribution Amounts please visit the Student Contribution Amounts.
Commencing 2015 Commonwealth Supported only. Student contribution band: 3

Fee paying courses
For POSTGRADUATE or UNDERGRADUATE full fee paying courses please check Domestic Postgraduate Fees OR Domestic Undergraduate Fees


Please check the international course and fee list to determine the relevant fees.