BTX3931 Taxation law
Faculty of Business and Economics
BTX3931 Taxation law is a level 3, 6-credit-point, undergraduate unit from the Faculty of Business and Economics, offered in 2026 in Semester 1 and Semester 2 at Caulfield, Clayton and Peninsula. It needs BTB1010, BTC1110, BTF1010, BTW1042 or BTX1010 and unlocks 1 unit.
- Credit points
- 6
- Offered in 2026
- Semester 1, Semester 2
- Caulfield, Clayton, Peninsula
- Assessment
- Exam 50%
- and 4 other tasks
- Workload
- 144 hours
- per semester
This is the 2026 handbook entry. See the 2027 entry.
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Requisites
Before BTX3931
Prohibitions
You can't enrol if you have passed any of these.
Prerequisites
Pass these before you enrol.
After BTX3931
1 unit list BTX3931 as a prerequisite or corequisite.
Equivalent units
The same content under another code. Only one of them counts.
Overview
This unit provides an introduction to Australian taxation law and practice, focusing on individuals as taxpayers engaged in personal services, property and business activities. It covers income tax (including CGT), as well as GST and FBT.
Offerings in 2026
| Teaching period | Campus | Mode |
|---|---|---|
| First semester | Caulfield | On campus |
| First semester | Clayton | On campus |
| First semester | Peninsula | On campus |
| Second semester | Caulfield | On campus |
| Second semester | Clayton | On campus |
Assessment
- Quiz / Test10%
- Written40%
- Quiz / Test20%
- Written30%
- Examination50%
Assessment details may change. Please refer to the assessment information in Moodle closer to the start of the teaching period.
Learning outcomes
When you finish this unit, you should be able to:
- 1
First semester: understand the operation of the Australian taxation system including the interaction of income tax with other taxes.
Second semester: identify the principles underpinning the Australian taxation system, focusing on the operation of income tax with other commonwealth taxes.
- 2
First semester: identify conceptual structures in core tax provisions and apply them in an ordered approach.
Second semester: interpret conceptual tax structures within a legislative framework to solve tax legal problems in personal and business contexts.
- 3
First semester: recognise fundamental tax concepts, identify legislative provisions as well as judicial principles and apply them to analyse personal, property and business scenarios.
Second semester: analyse the tax implications of personal, property and business transactions using relevant legislative provisions and judicial principles.
- 4
First semester: explain and calculate income tax (including CGT), plus GST and FBT.
Second semester: explain income tax (including CGT), GST and FBT calculations in practical scenarios.
- 5
Second semester: discuss the social and ethical implications of Australian tax policy to enhance fair and equitable outcomes for diverse taxpayers.
Workload and teaching
- Seminars24 hours
- Tutorials24 hours
- Assessments-
- Teaching approachProblem-based learning
- Teaching approachActive learning
- Teaching approachCase-based teaching
Minimum total expected workload to achieve the learning outcomes for this unit is 144 hours per semester typically comprising a mixture of scheduled learning activities and independent study. Independent study may include associated readings, assessment and preparation for scheduled activities. You are expected to complete all pre-class activities prior to your scheduled class, and post-class activities should be completed after your scheduled class. Learning activities may include a combination of teacher directed, peer directed and online engagement activities.
This unit includes problem-based learning approaches, where you engage in research, integrate theory and practice and apply knowledge and skills to develop viable solutions in response to a problem or set of problems.
This unit engages you in actively applying your knowledge, skills and attributes in interactive, collaborative and reflective activities.
This unit includes case-based teaching, where you apply your knowledge and engage in analytical and reflective thinking to solve complex contextual scenarios. Activities are often designed so that there is not one clear answer, but you need to work together to examine, analyse and make decisions to resolve the situation.
Learning resources
Required resources
Bevacqua et al, Australian Taxation, Wiley (latest edition)
Technology resources
There may be an additional cost associated with purchasing a physical and/or virtual calculator. Specific details will be provided in the Learning Management System by commencement of Orientation week.
Where it fits
BTX3931 is part of 4 areas of study in the 2026 handbook.
Contacts
- Chief Examiners
- Associate Professor John Bevacqua
- Amna Shah
- Dr Shafi Khan
- Melchor Raval
Common questions
What are the prerequisites for BTX3931?
You need BTB1010, BTC1110, BTF1010, BTW1042 or BTX1010 before you enrol.
What can I take after BTX3931?
BTX3931 is a prerequisite or corequisite for 1 unit, including BEX3115.
When is BTX3931 offered?
In 2026, BTX3931 runs in Semester 1 and Semester 2 at Caulfield, Clayton and Peninsula.
How much work is BTX3931?
The handbook expects about 144 hours of study across the semester. No students have rated its difficulty yet.
Does BTX3931 have an exam?
Yes. The exam is worth 50% of the final mark, alongside 4 other tasks.
Which majors and minors include BTX3931?
BTX3931 is part of Accountancy, Accounting, Business law and Taxation.
More details
- Credit points
- 6
- Level
- 3
- Study level
- Undergraduate
- Faculty
- Faculty of Business and Economics
- Organisational unit
- Department of Business Law and Taxation
- Type
- Coursework
- EFTSL
- 0.125
- Student contribution
- SCA Band 4
- Study abroad
- Available
- Handbook years
- 20262027