Revenue Law (11221.2)

Please note these are the 2027 details for this unit
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Revenue Law
Available teaching periods Delivery mode Location
View teaching periods Online real-time
On-campus
 Bruce, Canberra
EFTSL Credit points Faculty
0.125 3 Faculty Of Business, Government & Law
Discipline Study level HECS Bands
Canberra Law School Level 3 - Undergraduate Advanced Unit Band 4 2021 (Commenced After 1 Jan 2021)
Band 4 2021 (Commenced After 1 Jan Social Work_Exclude 0905)
Band 5 2021 (Commenced Before 1 Jan 2021)
This unit provides students with a strong understanding of key elements of the Commonwealth taxation system, including the interaction of income tax law with other tax laws taxes. The fringe benefits tax and goods and services tax (GST) are also covered in this unit.

Learning outcomes

After successful completion of this unit, students will be able to:
1. Explain, in writing and/or orally, the specific operation of Australian tax laws and the principles underlying these laws;
2. Exercise judgment and critical analysis in applying tax laws to solve common taxpayer problems; and
3. Recommend solutions to clients.


Graduate attributes

1. UC graduates are professional - communicate effectively
1. UC graduates are professional - display initiative and drive, and use their organisation skills to plan and manage their workload
1. UC graduates are professional - employ up-to-date and relevant knowledge and skills
1. UC graduates are professional - take pride in their professional and personal integrity
1. UC graduates are professional - use creativity, critical thinking, analysis and research skills to solve theoretical and real-world problems
1. UC graduates are professional - work collaboratively as part of a team, negotiate, and resolve conflict
2. UC graduates are global citizens - think globally about issues in their profession
3. UC graduates are lifelong learners - adapt to complexity, ambiguity and change by being flexible and keen to engage with new ideas


Prerequisites

Must have passed 18 credit points including 11220 Business Law OR 11251 Foundations of Law and Justice.

Corequisites

None.

Incompatible units

None.

Equivalent units

6417 Revenue Law

Assumed knowledge

None.
Availability for enrolment in 2027 is subject to change and may not be confirmed until closer to the teaching start date.
Year Location Teaching period Teaching start date Delivery mode Unit convener
2026 Bruce, Canberra Semester 1 16 February 2026 Online real-time Mr Peter Zorbas
2026 Bruce, Canberra Semester 1 16 February 2026 On-campus Mr Peter Zorbas
2027 Bruce, Canberra Semester 1 15 February 2027 On-campus Mr Peter Zorbas
2027 Bruce, Canberra Semester 1 15 February 2027 Online real-time Mr Peter Zorbas
The information provided should be used as a guide only. Timetables may not be finalised until week 2 of the teaching period and are subject to change. Search for the unit timetable.

Required texts

Kerrie Sadiq et al, Principles of Taxation Law 2026 (Thomson Reuters, 2026)

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.

 

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% in the final exam and 50% overall to pass the unit.

Special consideration

Applications for an extension to the due date for submission of an assessment item on the grounds of illness or other unavoidable and verifiable personal circumstances (that is, special consideration) should be submitted via email to the unit convener. Each application for an extension has to be supported by appropriate documentation. For advice on documentary evidence to support applications for extensions, please refer to the Deferred Examination Policy https://guard.canberra.edu.au/policy/policy.php?pol_id=3176.

“Students should apply for extensions before the due submission date, and are advised to do so as early as possible. Applications after the due submission date may be considered only in exceptional circumstances” Assessment Procedures 3.22.

If there is any doubt with regard to the requirements of any assignment or assessment procedure, the onus for clarifying the issue rests with the student who should contact the lecturer about the matter.

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 Academic Integrity Module 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 University of Canberra (Student Conduct) Rules 2023. For further advice, visit Study Skills.

Participation requirements

See UCLearn (Canvas).

Required IT skills

None.

In-unit costs

Nil

Work placement, internships or practicums

None.

Additional information

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.

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