THE UNIVERSITY OF SYDNEY 
CLAW3201 - Australian Taxation System
Comprehensive Revision Guide and Course Notes for 2025 
 
- Details: Credit Points (6) 
- Managing Faculty: Accounting
- Prerequisites: CLAW1003 or CLAW2201 or CLAW2214 
 
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University of Sydney - CLAW3201: Australian Taxation System

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ACADEMIC YEAR 2024 - 2025

University	University of Sydney
Study Level	Undergraduate
Unit Code	CLAW3201
Unit Name	Australian Taxation System
Notes Title	Comprehensive Revision Guide and Course Notes
Page Length	141

The CLAW3201: Australian Taxation System - Comprehensive Revision Guide and Course Notes for 2025 at the University of Sydney is an invaluable tool for self-teaching throughout the unit, from the first day of class until your final review before the exam. It helps you learn new material by working through chapters that explain each topic in simple language. These notes can be used as a reference to enhance your understanding of the topics and improve your performance in the end-of-semester final exam. Available in both PDF & paperback formats.

[CLAW3201] This unit is an introduction to Australia's taxation law. It commences with an overview of the Australian tax system, discusses contemporary tax issues and then deals with specific topics, including: the basis of liability to Australian income tax, concepts of residence and source of income, concepts of ordinary and statutory income (including capital gains tax), tax accounting, taxation of fringe benefits, and allowable deductions. It concludes with a study of the general anti-avoidance sections. The taxation of companies, partnerships and trusts, and international taxation are studied in depth in CLAW3202 which, together with this unit, is a solid basis to prepare students for an important aspect of professional accounting practice.

✔ Main topics covered:

Overview of Australian taxation system, including taxation of entities and GST
Residence and source principles
Concepts of income - income from personal services, including an overview of FBT
Concepts of income - income from property and business
Capital gains tax
General deductions
Tax Accounting
Tax Avoidance

UNIT CODE	UNIT NAME
ACCT2011	Reporting on Business Performance
ACCT2019	Accounting Analysis for Management Decisions
ACCT3011	Reporting on Business Groups
BUSS1020	Quantitative Business Analysis
BUSS1030	Accounting, Business and Society
CLAW1001	Foundations of Business Law
CLAW3201	Australian Taxation System
ECMT1010	Introduction to Economic Statistics
ECON1001	Introductory Microeconomics
ECON1002	Introductory Macroeconomics
ECOS2001	Intermediate Microeconomics
ECMT1020	Introduction to Econometrics
ECMT3120	Applied Econometrics
ECMT3130	Forecasting for Economics and Business
ENVX1002	Introduction to Statistical Methods
FINC3019	Fixed Income Securities
FINC2011	Corporate Finance I
FINC2012	Corporate Finance II
FINC3012	Derivative Securities
FINC3017	Investments and Portfolio Management
MKTG1001	Marketing Principles
WORK1003	Foundations of Work and Employment

University of Sydney - CLAW3201: Australian Taxation System

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