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Taxation law

LAWS3470 Introduction to Australian Income Tax Law
This course provides an introduction to income taxation legislation and practice in Australia. It focuses on the assessment of income and deductibility of expenditure, the treatment of capital gains and losses, fringe benefits and other related legislation. It considers the assessment provisions from the perspective of individuals, partnerships, companies and trusts.

LAWS3480 Advanced Taxation Law
In this course students will learn about tax losses, how Australian tax legislation responds to tax evasion, avoidance and planning, tax incentives and reliefs, the taxation of international transactions, the taxation of financial transactions and the taxation of superannuation. They will also explore how the Australian taxation system is administered by the Commissioner of Taxation and the Australian Taxation Office.

LAWS6009 International Taxation Law
This course provides instruction in the Australian law rules concerning the taxation of international (cross-border) transactions and the related issues of residency and source, double taxation including foreign income tax offset, specific foreign exemptions, tax havens, base erosion and profit shifting, international tax enforcement, transfer pricing, withholding taxes, accruals taxation, thin capitalisation, the Multinational Anti-Avoidance Law (MAAL) and Diverted Profits Tax.

About this guide

This guide was created by a librarian and contains some key resources you can refer to throughout the taxation law course.

Secondary sources

Legal encyclopedias are a useful starting place to begin your research. They identify key legal principles and will refer to relevant cases and legislation. Heavily footnoted, you can follow the links to other relevant sources.

Halsbury's Laws of Australia (Lexis Advance)

405. Taxation and Revenue

The Laws of Australia (Westlaw)

31. Revenue Law


Case citators