Course overview
- Study period
- Semester 2, 2025 (28/07/2025 - 22/11/2025)
- 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.
LAWS3101 introduces you to the Income Taxes that individuals and businesses pay, as well as to Goods and Services Tax (GST) and Fringe Benefits Tax (FBT). LAWS3101 equips you with the skills to solve real-world tax problems using statute law, case law and ATO (Australian Taxation Office) Rulings, which sets you up for success in the workplace and prepares you for professional exams if you intend to follow a chartered accountancy (CA) career pathway. LAWS3101 will help you develop time management, professional communication and lifelong learning skills that are essential to the independent work that accountants and tax professionals undertake in the workplace.
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
Lectures are timetabled and conducted in person on campus. A recording of each lecture will be made available in Learning Resources on the course Blackboard site. Students are not required to preference a lecture in My Timetable. Students are expected to attend or watch the weekly lectures in the week when each lecture takes place, as the success of the Tutorial Program relies on students' knowledge gained from the previous weeks’ lectures.
Tutorials
Students are required to preference for a tutorial group via My Timetable (available through my.UQ dashboard) so that they choose a tutorial group that fits in with their personal circumstances. Students are expected to attend their tutorials. Therefore, in the Law School, tutorials are not recorded. At the end of each LAWS3101 tutorial week, brief written student feedback will be released to help students revise the in-class tutorial discussion. To succeed in LAWS3101, it is essential to attend tutorials.
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.
Identify and apply the sources of taxation law and the regulatory framework in which taxation law is administered in Australia to solve real-world income tax problems and to professionally communicate these solutions to a range of stakeholders.
LO2.
Develop the technical skills to independently analyse events and transactions to construct, explain and professionally communicate the calculation of taxable income and taxes payable to a range of stakeholders.
LO3.
Analyse, calculate and explain the taxation issues associated with non-complex international transactions in an income tax and Good and Services Tax context using clear professional communication.
LO4.
Develop the technical skills to independently analyse, calculate, explain and professionally communicate the Goods and Services Tax treatment of business transactions to a range of stakeholders.
LO5.
Develop the technical skills to independently analyse, calculate, explain and professionally communicate the income tax and Fringe Benefits Tax treatment of employment entitlements to a range of stakeholders.
Assessment
Assessment summary
| Category | Assessment task | Weight | Due date |
|---|---|---|---|
| Examination |
In-Semester Examination
|
30% |
Week 8, Tue
The In-Semester Exam online test link will only be accessible in a 15-minute exam window period from 3:00 pm to 3:15 pm on Tuesday 16 September 2025 on the course Blackboard website. From when you access the In-Semester Exam test link, you have 90 minutes to complete the test. |
| Quiz |
Tax Advice Quiz series
|
20% |
Week 3, Week 5, Week 7, Week 11, Week 13,
Students must access each quiz in a 24-hour window period that starts at 8 am on Mondays in each quiz week (Teaching Week 3, 5, 7, 11 and 13). Students have one attempt at completing each quiz. From when you access the quiz test link, you have 60 minutes to complete each quiz. There is no additional planning time. |
| Examination |
End-of-semester Examination
|
50% |
End of Semester Exam Period 8/11/2025 - 22/11/2025 |
Assessment details
In-Semester Examination
- Online
- Mode
- Written
- Category
- Examination
- Weight
- 30%
- Due date
Week 8, Tue
The In-Semester Exam online test link will only be accessible in a 15-minute exam window period from 3:00 pm to 3:15 pm on Tuesday 16 September 2025 on the course Blackboard website. From when you access the In-Semester Exam test link, you have 90 minutes to complete the test.
- Learning outcomes
- L01, L02, L03
Task description
The In-Semester Examination is a timed, non-invigilated online exam, completed on the course Blackboard website, that covers Topics 1 to 5.
- This is an individual assessment activity. Students must work alone.
- 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 will be made available on the course Blackboard website in the Assessment folder.
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 In-Semester Exam online test link closes and submits automatically at the end of 90 minutes. Late submission is not possible.
Deferral or extension
You may be able to defer this exam.
Tax Advice Quiz series
- Online
- Mode
- Written
- Category
- Quiz
- Weight
- 20%
- Due date
Week 3,
Week 5,
Week 7,
Week 11,
Week 13,
Students must access each quiz in a 24-hour window period that starts at 8 am on Mondays in each quiz week (Teaching Week 3, 5, 7, 11 and 13). Students have one attempt at completing each quiz. From when you access the quiz test link, you have 60 minutes to complete each quiz. There is no additional planning time.
- Learning outcomes
- L01, L02, L03, L04
Task description
The Tax Advice quiz series aims to develop ethical, critical and professional decision making and professional communication skills and to help students keep up to date with the significant workload in LAWS3101 which aligns with the accreditation requirements of Chartered Accountants Australia New Zealand (CAANZ) and CPA Australia.
There are five online Tax Advice quizzes. Each quiz is completed using a test link in Blackboard on the course website. Each quiz contributes a maximum of 5% to the total weighting for this assessment item. The total maximum mark for the quiz series is 20%. Students are permitted to complete all five quizzes. Each student's cumulative (total) mark for all five quizzes will be counted into their final mark for this assessment item, with a maximum of 20%. Therefore, it is not the best four out of five quizzes that contribute to the mark for this assessment item, but all quiz marks as the main aim of this series is to develop key graduate attributes essential for the workplace.
- This is an individual assessment activity. Students must work alone.
- 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 quiz series is conducted as open-book assessments.
- The topic/s, criteria, marking and performance standards for each quiz will be made available on the course Blackboard website in the Assessment folder.
- Each quiz can comprise different types of questions, including matching, multiple-choice, longer calculation and essay questions.
Submission guidelines
Tax Advice quizzes are completed online using Blackboard test links on the course website. At the end of the quiz duration, the test closes and submits automatically. Late submission is not permitted. Late submissions will not be graded.
Deferral or extension
You may be able to apply for an extension.
Extension to Assessment Due Date
Where an extension for an assessment item due within the teaching period in which the course is offered is available, any extension is limited to one week (7 days). In exceptional circumstances, extensions may be granted for more than one week, but in no case will an extension exceed four weeks (28 days) in total. Where a student is incapacitated for a period exceeding four weeks of the teaching period, they should 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.
Applications to be submitted before the due date: Applications for extension (whether they be medical or exceptional circumstances) shall be made by the due date and time for the assessment. Requests for extensions received after the assessment item submission due date and time, must include evidence of the reason for the late request, and will require the decision maker listed in the Student Grievance Resolution Procedure to accept the request for consideration.
End-of-semester Examination
- In-person
- Mode
- Written
- Category
- Examination
- Weight
- 50%
- Due date
End of Semester Exam Period
8/11/2025 - 22/11/2025
- Other conditions
- Secure.
- Learning outcomes
- L01, L02, L03, L04, L05
Task description
The End-of-semester Exam is an on-campus, in-person, invigilated exam.
- The End-of-semester Exam covers Topics 3 to 11.
- 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 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. |
Additional course grading information
A full statement of marking criteria and standards for each item of assessment will be provided to the students closer to the date of these assessments.
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
by Sadiq; Kerrie; Black; Celeste; Clements; Jared; Hanegbi; Rami; Jogarajan; Sunita - 2025 Publisher: Thomson Reuters Australia, Limited ISBN: 9780455248714; 9780455248721 |
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 (21 Jul - 27 Jul) |
Not Timetabled |
Guide: Study tips to succeed in LAWS3101 Use this guide, available in the Orientation Week folder on the course website, to get practical advice on how to reach your learning goals in LAWS3101. Learning outcomes: L01 |
Not Timetabled |
Tax-101 guide, LAWS3101 Glossary Use the Tax-101 guide and the LAWS3101 Glossary, available in the Orientation Week folder on the course website, to prepare for Teaching Week 1. These guides will be assumed knowledge in Teaching Week 1. Learning outcomes: L01 |
|
Multiple weeks From Week 1 To Week 13 |
Lecture |
Lectures The program of lectures is detailed on the course Blackboard website. Lectures run weekly, except in Teaching Week 8 when the In-Semester Examination is conducted during the timetabled lecture. In Teaching Weeks 1 to 6, lectures are timetabled for three hours. For the remainder of the semester, lectures are timetabled for two hours. Lecture topics are as follows: 1. Sources of taxation law, the taxation formula and taxes payable. 2. Residence and source, receipt of foreign income, tax avoidance and tax administration. 3. Principles of assessable income, income from personal services and employment. 4. Income from business and property, and dividends and franking accounts. 5. Deductions. 6. Specific deductions and capital allowances. 7. Trading stock and timing rules. 8. Capital Gains Tax. 9. Tax structures and superannuation. 10. Goods and Services Tax (GST). 11. Fringe Benefits Tax (FBT) Learning outcomes: L01, L02, L03, L04, L05 |
Multiple weeks From Week 2 To Week 13 |
Tutorial |
Tutorials The tutorial program and tutorial exercises are available on the course Blackboard website in the Assessment folder. There are 10 tutorials. Tutorials run in Teaching Weeks 2, 4 to 7, and 9 to 13. Students are expected to prepare for and attend all tutorials. Because students are expected to prepare for and attend their tutorials, only limited written feedback is provided. Tutorials are not recorded. Learning outcomes: L01, L02, L03, L04 |
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
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: