Taxation Principles and Planning

ACC80012 12.5 Credit Points Hawthorn, Online Available to incoming Study Abroad and Exchange students


  • One Semester or equivalent

Contact hours

  • 24 hours face to face + Blended and Swinburne Online

On-campus unit delivery combines face-to-face and digital learning. For Online unit delivery, learning is conducted exclusively online.

2023 teaching periods

Swinburne Online

Teaching Period 2

10 Jul 23 - 8 Oct 23

31 Oct 23

Last self enrolment:
23 Jul 23

4 Aug 23

Last withdraw without fail:
25 Aug 23


Concurrent Pre-requisites: can be either completed prior to this unit commencing or taken at the same time.
Admission to one of the following courses. 
Graduate Certificate of Financial Planning
Graduate Diploma of Financial Planning
Master of Financial Planning 

Aims and objectives

This unit aims to foster an understanding of the policy, principles and practice that underpin the Australian taxation system. The main emphasis is on taxation principles associated with the Income Tax Assessment Act, 1936 and 1997 as amended, together with those acts which are complementary to the Assessment Act. The unit provides students with the skills and expertise to tread more confidently through the tax law maze and enhance student’s ability to identify and evaluate taxation issues and tax planning opportunities.
Unit Learning Outcomes (ULO) 
Students who successfully complete this unit will be able to:
1. Critically evaluate the various principles of taxation based on the taxation legislation and landmark taxation decisions issued by the courts and the Administrative Appeals Tribunal and the application of the key administrative provisions of the Australian taxation system. 
2. Apply advanced knowledge of the principles that distinguish between the concepts of income, capital and gifts and general and specific deductions; and incorporate these into a tax planning environment. 
3. Critically analyse the complexities of taxation principles in relation to various taxable entities and analyse and critically address the key issues related to tax planning opportunities. 
4. Apply a knowledge of research principles to work individually or collaboratively in diverse groups to research and develop appropriate and relevant solutions to taxation issues and problems.