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Course Orientation and Foundations

How This Course Works and What You Will Learn

Core Income Tax Concepts in Australia

Income Tax Architecture and Taxable Income

Ordinary Income: Concepts, Characterization, and Derivation

Deductions and Offsets: From s 8-1 to Targeted Relief

Levies, Surcharges, and the Administrative Framework

Entity Taxation and Residency

Residence, Source, and International Tax Agreements

Taxation of Business Structures: Partnerships, Trusts, and Companies

Business Income, Isolated Transactions, and Compensation

Carrying on a Business, Trading Stock, and Business Income

Extraordinary and Isolated Transactions; Compensation Receipts

Capital Gains Tax (CGT) Essentials

CGT Events, Assets, Exemptions, and Discounts

Knowledge Checks: Quizzes

Quiz 1: Income Tax Basics and the Income Tax Formula

Quiz 2: Ordinary Income, Derivation, and Characterization

Quiz 3: Deductions, Offsets, Levies, and PAYG

Quiz 4: Residency, Entities, and International Tax

Quiz 5: CGT Fundamentals and Business Transactions

Final Feedback

End-of-Course Survey

Master the fundamentals of Australian tax with a concise, practice-ready course designed for university students and early-career professionals. Australian Tax Law Fundamentals: Income Tax, GST, CGT, Stamp Duty walks you through the architecture of the income tax system, the difference between ordinary and statutory income, deductions and offsets, residency, entity taxation, and capital gains tax essentials. You will learn how to read and apply key legislation (ITAA 1936/1997, TAA 1953) and draw on leading authorities such as Myer Emporium, Kelly, and Whitfords Beach. The course blends clear explanations with case-driven examples, quick-reference notes, and knowledge checks so you can build confidence and accuracy when solving problem questions. By the end, you’ll be able to calculate taxable income, identify CGT events, analyze business and isolated transactions, and navigate PAYG, Medicare levies, and administrative penalties. Whether you’re preparing for exams, supporting clients, or upskilling for internship and graduate roles, this course delivers a rigorous yet accessible foundation for real-world Australian tax practice.

Australian Tax Law Fundamentals: Income Tax, GST, CGT, Stamp Duty

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            <p>Australian Tax Law Fundamentals: Income Tax, GST, CGT, Stamp Duty equips university students with a practice-ready grasp of the Australian tax architecture and the skills to navigate legislation, cases, and ATO guidance with confidence. You will learn how the income tax formula operates in real problems—moving from assessable income to deductions and taxable income—and how to distinguish ordinary income under s 6-5 ITAA97 from statutory income under s 6-10 ITAA97. The course builds your fluency in derivation timing, characterization of receipts, and the line between income and capital, drawing on leading authorities such as Myer Emporium, Kelly, and Whitfords Beach. Along the way, you will engage with PAYG withholding, annual assessments, and practical computation issues including Medicare levy and surcharge thresholds.</p>

<p>Beyond core income tax, the course develops competency in deductions and offsets from the general rule in s 8-1 to targeted relief, addressing nexus, capital versus revenue, and common disallowances. You will examine business income, trading stock, and isolated transactions, as well as compensation receipts and their treatment. A dedicated CGT module covers CGT events, asset categories, exemptions (including main residence limits), and calculation mechanics—cost base, indexation, and the discount. The entity and international modules focus on residency tests for individuals and companies, source and derivation, double tax agreements, and the taxation of partnerships, trusts, and companies, including imputation and franking. Learning is scaffolded with study tips for working with statutory materials (ITAA 1936/1997, TAA 1953), legislative references throughout, and a sequence of quizzes that reinforce each block of content before the final survey, ensuring you leave with both doctrinal knowledge and applied problem‑solving capability.</p>
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