Course overview
- Study period
- Semester 1, 2026 (23/02/2026 - 20/06/2026)
- Study level
- Undergraduate
- Location
- St Lucia
- Attendance mode
- In Person
- Units
- 2
- Administrative campus
- St Lucia
- Coordinating unit
- Law School
LAWS3101 introduces students to income tax for individuals and businesses, Goods and Services Tax (GST) and Fringe Benefits Tax (FBT). Students learn how to apply legislation, case law and ATO Rulings to solve practical tax problems. The course develops time management, professional communication and lifelong learning skills that are essential to the independent work that accountants and tax professionals undertake in the workplace. The course supports students on a pathway to becoming a chartered accountant.
Course requirements
Assumed background
The taxation of business income and passive income (for example dividends and rental income) differs, dependingﾠon the legal structures used to conduct theﾠbusiness and theﾠownership rights of the entities that ownﾠthe investments that give rise to the passive income. The most common legal entitiesﾠare sole traders, partnerships, companies and discretionary trusts. Students are expected to be familiar with the ownership rights associated with sole traders, partnerships and companiesﾠfrom their studies of LAWS1100 Business Law (or its equivalent).
Prerequisites
You'll need to complete the following courses before enrolling in this one:
LAWS1100
Restrictions
Not for students enrolled in LLB(Hons) or LLB(Hons) dual programs
Course contact
Course staff
Lecturer
Tutor
Ms Rhonda Robinson
Ms Sue Chen
Timetable
The timetable for this course is available on the UQ Public Timetable.
Additional timetable information
Lectures
A recording of each lecture will be made available on the course Blackboard site.
Workshops
Students are required to preference a workshop group via My Timetable (available through my.UQ dashboard) so that they choose a group that fits in with their personal circumstances. Students are required to enrol in a workshop group and to attend. Students who are employed must speak with their employer to arrange to attend their workshops.
Workshops are two hours long. Students will undertake formative groupwork in their workshops. These formative tasks and collaborative learning are essential preparation for the assessment items in the course. To succeed in LAWS3101, it is essential to attend.
In the Law School, tutorials and/or workshops are not recorded as students are expected to attend. Due to the workshop-style and the groupwork students will undertake, it is not possible to provide written feedback that represent the learning that takes place. It is each student's responsibility to prepare for, attend and participate. Limited written feedback will be provided at the end of each teaching week. This feedback does not replace attendance.
Aims and outcomes
Teaching Mission Statement
The mission of the TC BeirneﾠSchool of Law is to educate students in and about the law. We seek to assist you to think critically about the law and to investigate its structures, principles, policies, and values. This is achieved by engaging with you as fellow investigators in a range of critical and intellectual conversations about the law and its place in society. Our role is thus to guide you in your own intellectual journey in the law and to equip you with the necessary skills that will enable you to continue that journey long after you have left the School.
Course Aims:
The aim of LAWS3101 is to equip you with the skills to solve real-world tax problems using statute law, case law and ATO Rulings.
Learning outcomes
After successfully completing this course you should be able to:
LO1.
Construct calculations of the taxable income and taxes payable of individuals, companies, partnerships and trusts.
LO2.
Identify and apply relevant sections and divisions of the Income Tax Assessment Acts, case law and taxation rulings to explain the income tax implications of events and transactions for a range of taxpayers.
LO3.
Communicate income tax outcomes and income tax advice to a range of audiences and contexts, reflecting the ethical and professional standards relevant to the accounting profession.
LO4.
Evaluate and explain the income tax implications of non-complex international transactions.
LO5.
Evaluate and explain the Goods and Services Tax implications of business transactions.
LO6.
Evaluate and explain the income tax and Fringe Benefits Tax implications of employment entitlements.
Assessment
Assessment summary
| Category | Assessment task | Weight | Due date |
|---|---|---|---|
| Examination |
Online Test
|
20% |
26/03/2026 2:00 pm
Students must access the test link in a 24-hour window period that starts at 2 pm on Wednesday, 25 March 2026 and ends at 2 pm on Thursday, 26 March 2026. Students have 90 minutes to complete the test from when they open the test link. Students have one attempt at completing the test. |
| Paper/ Report/ Annotation |
Advice report
|
30% |
7/05/2026 2:00 pm |
| Examination |
End-of-semester Examination
|
50% |
End of Semester Exam Period 6/06/2026 - 20/06/2026 |
Assessment details
Online Test
- Online
- Mode
- Written
- Category
- Examination
- Weight
- 20%
- Due date
26/03/2026 2:00 pm
Students must access the test link in a 24-hour window period that starts at 2 pm on Wednesday, 25 March 2026 and ends at 2 pm on Thursday, 26 March 2026. Students have 90 minutes to complete the test from when they open the test link. Students have one attempt at completing the test.
- Other conditions
- Time limited.
Task description
The online test is a timed, non-invigilated online exam, completed on the course Blackboard website. This is an individual assessment activity. Students must work alone.
The online test covers:
- Topics 1, 2 and 3, and
- Workshops 1 and 2 that takes place in Teaching Weeks 2 and 3. During these workshops, students will undertake formative collaborative group learning tasks that play a critical role in preparing for this assessment. It is essential to attend.
Artificial Intelligence (AI) and Machine Translation (MT) are emerging tools that may support students in completing this assessment task. Students may appropriately use AI and/or MT in completing this assessment task. Students must clearly reference any use of AI or MT in each instance. A failure to reference generative AI or MT use may constitute student misconduct under the Student Code of Conduct.
The criteria, marking and performance standards for the online test will be made available on the course Blackboard website in the Assessment folder.
The online test comprises multiple questions and different types of questions, such as short answer questions, multiple-choice questions, discussion questions, calculation questions.
Exam details
| Planning time | no planning time minutes |
|---|---|
| Duration | 90 minutes |
| Calculator options | Any calculator permitted |
| Open/closed book | Open book examination - any written or printed material is permitted; material may be annotated |
| Exam platform | Other |
| Invigilation | Not invigilated |
Submission guidelines
The test link closes and submits automatically at the end of 90 minutes.
Deferral or extension
You may be able to defer this exam.
Late submission
Late submission is not possible. The test link is only available during a 24-hour window period.
Advice report
- Online
- Mode
- Written
- Category
- Paper/ Report/ Annotation
- Weight
- 30%
- Due date
7/05/2026 2:00 pm
Task description
The advice report questions will be released at 2 pm on Thursday, 30 April 2026. Students have seven calendar days to complete the advice report. Due date is 2 pm on Thursday, 7 May 2026. This is an individual assessment activity. Students must work alone.
The advice report covers:
- Topics 4, 5, 6 and 7, and
- Workshops 3, 4, 5 and 6 that take place in Teaching Weeks 4, 6, 7 and 8. During these workshops, students will undertake formative collaborative group learning tasks that play a critical role in developing the critical analysis skills required for this assessment. It is essential to attend.
Artificial Intelligence (AI) and Machine Translation (MT) are emerging tools that may support students in completing this assessment task. Students may appropriately use AI and/or MT in completing this assessment task. Students must clearly reference any use of AI or MT in each instance. A failure to reference generative AI or MT use may constitute student misconduct under the Student Code of Conduct.
The criteria, marking and performance standards for the advice report will be made available on the course Blackboard website in the Assessment folder.
The advice report comprises more than one long calculation and discussion questions.
Submission guidelines
The advice report must be typed up in Word and uploaded to the course Blackboard site using the online submission link. Upload one version (Word or PDF). Students may replace their submission at any time before the due date and time.
Deferral or extension
You may be able to apply for an extension.
The maximum extension allowed is 7 days. Extensions are given in multiples of 24 hours.
Extension to Assessment Due Date
The maximum extension for an assessment item due within the semester / teaching period in which the course is offered is 7 days. In exceptional circumstances, an extension may be approved for a further 7 days. Where a student is incapacitated for a period longer than 14 days, they are advised to apply for removal of course.
A student may apply for an extension to assessment due date if they are unable to meet an assessment deadline due to extenuating circumstances. Please refer to the Applying for an extension page on my.UQ for further details on acceptable reasons for an extension and for instructions on how to apply. Additional information on extensions can be found within the Assessment Procedure.
Spoken or written notification of difficulties with assessment deadlines to a course coordinator or the School does not constitute an authorised extension.
A request for an extension to an assessment due date must be submitted through my.UQ as soon as it becomes evident that an extension is needed, but no later than one calendar day after the assessment task submission due date and time. Requests for extensions received after the application due date and time, must include evidence of the reason for the late request, and will require the decision maker listed in the Decision-Maker Tables in the Student Grievance Resolution Procedure to determine whether to accept the request for consideration.
Late submission
A penalty of 10% of the maximum possible mark will be deducted per 24 hours from time submission is due for up to 7 days. After 7 days, you will receive a mark of 0.
Penalties for Late Submission
The following penalties apply to late submission of an assessment item, assuming that an extension has not been approved, and that late submission is academically possible (e.g., it does not delay feedback to a cohort, or interfere with course delivery).
First 7 periods of 24 hours (or part thereof) - 10% per 24 hours of the maximum possible mark for the assessment item. For example, a report worth a maximum of 40 marks, submitted 28 hours late will attract a penalty of 8 marks, calculated as 2 periods of 24 hours x 10% x 40 marks.
More than 7 periods of 24 hours - 100%.
End-of-semester Examination
- In-person
- Mode
- Written
- Category
- Examination
- Weight
- 50%
- Due date
End of Semester Exam Period
6/06/2026 - 20/06/2026
- Other conditions
- Time limited, Secure.
Task description
The End-of-semester Exam is an on-campus, in-person, invigilated exam.
- The End-of-semester Exam covers Topics 7, 8, 9, 10, 11 and 12, as well as Workshops 6, 7, 8, 9 and 10 that take place in Teaching Weeks 8, 9, 11, 12 and 13.
- Any written or printed materials (e.g. textbook, notes pages, dictionaries) are permitted in the exam. Materials may be annotated.
- Students must use a UQ-approved calculator.
- Duration: 120 minutes plus 10 minutes planning time.
- As the End-of-semester Exam is a timed exam, students are expected to know all of the work covered in the exam and the End-of-semester Exam is set on that basis. Therefore, no time allowance is made for students to look up answers.
- This assessment task is to be completed in-person. The use of generative Artificial Intelligence (AI) or Machine Translation (MT) tools will not be permitted. Any attempted use of AI or MT may constitute student misconduct under the Student Code of Conduct.
- The criteria, marking and performance standards for the Final Exam will be available on the course Blackboard website in the Assessment folder.
Exam details
| Planning time | 10 minutes |
|---|---|
| Duration | 120 minutes |
| Calculator options | (In person) Casio FX82 series only or UQ approved and labelled calculator |
| Open/closed book | Open book examination - any written or printed material is permitted; material may be annotated |
| Exam platform | Paper based |
| Invigilation | Invigilated in person |
Submission guidelines
Deferral or extension
You may be able to defer this exam.
Course grading
Full criteria for each grade is available in the Assessment Procedure.
| Grade | Cut off Percent | Description |
|---|---|---|
| 1 (Low Fail) | 0 - 19 |
Absence of evidence of achievement of course learning outcomes. |
| 2 (Fail) | 20 - 47 |
Minimal evidence of achievement of course learning outcomes. |
| 3 (Marginal Fail) | 48 - 49 |
Demonstrated evidence of developing achievement of course learning outcomes |
| 4 (Pass) | 50 - 64 |
Demonstrated evidence of functional achievement of course learning outcomes. |
| 5 (Credit) | 65 - 74 |
Demonstrated evidence of proficient achievement of course learning outcomes. |
| 6 (Distinction) | 75 - 84 |
Demonstrated evidence of advanced achievement of course learning outcomes. |
| 7 (High Distinction) | 85 - 100 |
Demonstrated evidence of exceptional achievement of course learning outcomes. |
Supplementary assessment
Supplementary assessment is available for this course.
Learning resources
You'll need the following resources to successfully complete the course. We've indicated below if you need a personal copy of the reading materials or your own item.
Library resources
Find the required and recommended resources for this course on the UQ Library website.
Own copy required
You'll need to have your own copy of the following reading resources. We've indicated below if you need a personal copy of the reading materials or your own item.
| Item | Description |
|---|---|
| Book |
Principles of Taxation Law 2026
by Sadiq; Kerrie; Black; Celeste; Clements; Jared; Hanegbi; Rami; Jogarajan; Sunita Edition: 2026 edition Publisher: Thomson Reuters Australia, Limited ISBN: 9780455249902; 9780455249919 |
Learning activities
The learning activities for this course are outlined below. Learn more about the learning outcomes that apply to this course.
Filter activity type by
Please select
| Learning period | Activity type | Topic |
|---|---|---|
O-week (16 Feb - 22 Feb) |
Not Timetabled |
Guides available: Study tips to succeed in LAWS3101 and LAWS3101 Glossary Use the guides, available in the Orientation Week folder on the course website, to get practical advice on how to reach your learning goals in LAWS3101. |
Multiple weeks From Week 1 To Week 13 |
Lecture |
Lectures There are no lectures scheduled in Teaching Week 10 commencing on 4/05/2026. These are the topics covered during the semester:
|
Multiple weeks From Week 2 To Week 13 |
Workshop |
Workshops There are no workshops in:
Workshops are two hours long. Students will undertake formative groupwork. These formative tasks and collaborative learning are essential preparation for the assessment items in the course. To succeed in LAWS3101, it is essential to attend. In the Law School, workshops and/or tutorials are not recorded as students are expected to attend. Due to the workshop-style and the groupwork students will undertake, it is not possible to provide written feedback on workshops that represent the learning that takes place. It is each student's responsibility to prepare for, attend and participate. Limited written feedback will be provided at the end of each relevant teaching week. This feedback does not replace attendance. |
Policies and procedures
University policies and procedures apply to all aspects of student life. As a UQ student, you must comply with University-wide and program-specific requirements, including the:
- Student Code of Conduct Policy
- Student Integrity and Misconduct Policy and Procedure
- Assessment Procedure
- Examinations Procedure
- Reasonable Adjustments for Students Policy and Procedure
- AI for Assessment Guide
- Recording of Teaching Policy and Procedure
Learn more about UQ policies on my.UQ and the Policy and Procedure Library.
School guidelines
Your school has additional guidelines you'll need to follow for this course: