LAWS 4008 Revenue Law

Credit Points 10

Legacy Code 200019

Coordinator Tenille Buttigieg Opens in new window

Description Revenue Law introduces you to the underlying principles of the Australian taxation system, with a particular focus on Commonwealth taxes. The subject of study is essential for all students intending to embark on a career in tax, law, business, commerce or the public sector. The subject covers the system of taxation; provides a critical analysis of the fundamental concepts of income and capital; and examines the key topics of taxation of remuneration, allowable deductions; taxation of entities, tax avoidance and aspects of tax administration.

School Law

Discipline Taxation Law

Student Contribution Band HECS Band 4 10cp

Check your fees via the Fees page.

Level Undergraduate Level 4 subject

Pre-requisite(s) LAWS 2008

Incompatible Subjects LAWS 3070 - Taxation Law

Learning Outcomes

On successful completion of this subject, students should be able to:

  1. Explain the key elements of the Australian income tax system
  2. Analyse selected aspects of revenue law, such as the concepts of income and capital, the concepts of capital gains, allowable deductions and taxation of business entities.
  3. Apply legislation, cases and rulings to analysing and solving practical problems, examining theoretical legal issues and performing tax calculations.
  4. Use a range of research tools to locate and evaluate the quality, currency and relevance of legal information.

Subject Content

  1. Introduction to the legal and policy framework in which the Australian taxation system operates
  2. Taxation of Remuneration
  3. Assessable Income: Income from Business
  4. Assessable Income: Capital Gains Tax
  5. Allowable Deductions: General Deductions
  6. Allowable Deductions: Specific Deductions
  7. Entities: Taxation of Partnership Income
  8. Entities: Taxation of Trust Income
  9. Entities: taxation of companies
  10. Tax Administration
  11. Tax Avoidance


The following table summarises the standard assessment tasks for this subject. Please note this is a guide only. Assessment tasks are regularly updated, where there is a difference your Learning Guide takes precedence.

Type Length Percent Threshold Individual/Group Task
Participation All semester 10 N Individual
Reflection 3 x 500 word reflections 15 N Individual
Professional Task 2,000 words 35 N Individual
Final Exam 2 hours 40 N Individual

Prescribed Texts

  • Celeste Black et al Principle of Taxation Law (Thompson Reuters, 2024)
  • Sadiq, K and Pinto, D Fundamental Tax Legislation (Thomson Reuters, 2024) 

Teaching Periods

Autumn (2024)



Subject Contact Tenille Buttigieg Opens in new window

View timetable Opens in new window

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