University Course Planner The University of Adelaide Australia

COMMLAW 7013 - Income Taxation (M)

Career: Postgraduate Coursework
Units: 3
Term: Semester 2
Campus: North Terrace
Contact: Up to 3 hours per week
Restriction: Not available to Law Students
Available for Study Abroad and Exchange: Yes
Available for Non-Award Study: Check with School
Pre-Requisite: COMMLAW 7012
Assessment: Exam/assignments/tests/tutorial work as prescribed at first lecture

This course provides an introduction to, and overview of, fundamental concepts of income tax law. Topics include Introduction to Taxation, including income tax, capital gains tax, fringe benefits tax, and goods and services tax; Jurisdiction to Tax; Assessable Income, including taxation of capital gains and losses; Non-Assessable Income; Deductions; Tax Accounting; Tax Treatment of Tax Entities; Anti-avoidance; and Tax Administration.

Course Fees

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Student Status


What type of place are you studying in

Commonwealth supported
Full fee paying

Study Level

Postgraduate Coursework
Non Award

Program of Study

Study Abroad student tuition fees are available here

Only some Postgraduate Coursework programs are available as Commonwealth Supported. Please check your program for specific fee information


Course Outline

A Course Outline which includes Learning Outcomes, Learning Resources, Learning & Teaching for this course may be accessed here

Critical Dates

Term Last Day to Add Online Census Date Last Day to WNF Last Day to WF
Semester 2 Mon 09/08/2021 Wed 18/08/2021 Fri 17/09/2021 Fri 29/10/2021

Class Details

Enrolment Class: Tutorial
Class Nbr Section Size Available Dates Days Time Location
20808 TU02 46 3 6 Aug - 17 Sep Friday 10am - 11am Hughes, 309, Hughes Lecture Theatre
8 Oct - 29 Oct Friday 10am - 11am Hughes, 309, Hughes Lecture Theatre
25518 TU03 71 1 28 Jul - 15 Sep Wednesday 9am - 10am MyUni, OL, Online Class
6 Oct - 27 Oct Wednesday 9am - 10am MyUni, OL, Online Class
Note: Priority will be given to remote students.
Automatic Enrolment Class: Lecture
Class Nbr Section Size Available Dates Days Time Location
26398 LEC0 117 4 This class does not have any timetabled face-to-face sessions. Please check MyUni or contact your Course Coordinator for details.
Note: This class is now a FACE TO FACE session. Please ignore the above note and refer to the following details -This class will be recorded during the face-to-face session. For online students please see recording in MyUni after the scheduled session. Details of your class are as follows: Friday, 11-1pm (Adelaide Time), Hughes 309 Lecture Theatre.