BLAW30002 Principles of Taxation Law I
The Complete Exam Bible · S2 2026BLAW30002 Overview
- Semester 2 2026
- Level 3
- Open-book final exam
- Printed materials only
- No mathematics prerequisite
Principles of Taxation Law I explains how the Australian tax system operates and trains students to resolve recurring practical tax problems. The subject does not assume an accounting or commercial background, and the subject page says mathematical skills are not required.
- Assessed by Tutorial participation, one hypothetical assignment, a supervised quiz and a final written exam.
- Hardest step Classifying a receipt or transaction before choosing the provision and calculation.
- How to prepare Build a tabbed issue index, then apply each rule to fresh facts without copying a model answer.
- Exam format Two hours of writing plus 15 minutes reading time, in person and open book with printed materials.
How BLAW30002 is assessed
| Component | Weight | Format |
|---|---|---|
| Tutorial attendance and participation | 10% | Prepared tutorial participation through in-class responses across the teaching period |
| Assignment | 20% | Individual 1,000-word hypothetical on Module 3, available 17 August and due 1 September 2026 |
| Mid-semester quiz | 20% | On-campus open-book quiz on 22 September 2026, 3pm to 4pm, with 20 one-mark scenario questions |
| Final exam | 50% | Two-hour in-person open-book written exam plus 15 minutes reading time during 2 to 20 November 2026; printed material only; not a hurdle |
All four components are compulsory. The final exam is expressly not a hurdle, so passing that component is not separately required to pass the subject. The acquired subject page does not publish the exact final-exam date, sections or question types.
Assessment structure
Published weights total 100%. The final exam is the largest component and is not a hurdle.
Current BLAW30002 dates
| Date | Item | Control |
|---|---|---|
| Monday 17 August 2026 | Assignment available | The Module 3 hypothetical becomes available. |
| Tuesday 1 September 2026 | Assignment due | The faculty schedule specifies a 1pm deadline. |
| Tuesday 22 September 2026, 3pm to 4pm | Mid-semester quiz | On-campus, open book and supervised. |
| 2 to 20 November 2026 | Final examination period | The exact final-exam date is not stated in the acquired subject page. |
Dates are as published in Dates are from the Semester 2 2026 BLAW30002 assessment pages and the faculty assessment schedule.. Confirm exact deadlines and submission settings in the live LMS.
What BLAW30002 covers
Follow the legal path from authority and administration through residence, income classification, FBT, deductions, entities and GST.
Australian Tax System and Legal Sources
Module 1: tax policy, legislation, case law, judicial hierarchy and ATO rulings.02Tax Administration and Disputes
Module 2: self-assessment, amendment, review, audit, objections, ART review and appeals.03Residence, Source and Jurisdiction
Module 3: individual and company residence, source rules and international jurisdiction.04Core Income Tax Computation
Module 4: taxable income, rates, offsets, Medicare levy and the statutory calculation order.05Assessable and Non-Assessable Income
Module 5: ordinary income, statutory income, exempt income, NANE income and overlap.06Income from Employment and Services
Module 6: salary, allowances, gifts, prizes, compensation, sign-on fees and capital receipts.07Fringe Benefits Tax Method
Module 7: benefit classification, exemptions, taxable value, gross-up and employer liability.08Business, Property and Capital Gains
Modules 8 to 10: business indicators, property returns and capital gains tax method.09Deductions and Taxation of Entities
Modules 11 and 12: general and specific deductions, partnerships, trusts and companies.10GST and Tax Problem Solving
Module 13 and legal method: GST classification, net amount and written application.Its central skill is legal classification: identify the taxpayer and transaction, locate the governing legislation and authority, apply the rule to each important fact, consider the opposing reading, and state the tax consequence.
The teaching sequence moves from tax policy and the legal sources of tax law to ATO administration, self-assessment, objections and review.
It then addresses residence and source, the statutory calculation of taxable income and income tax payable, ordinary and statutory income, employment and service receipts, and the employer-side fringe benefits tax method.
The published schedule continues through business and property income, capital gains, deductions, taxation of other entities and goods and services tax.
The assessment rewards application rather than memorising disconnected sections. Tutorial attendance and participation develops prepared discussion. The individual assignment is a Module 3 jurisdiction-to-tax hypothetical.
The mid-semester quiz applies law to short fact scenarios on income from property, capital gains and deductions. The final exam is open book, but the subject warns that reading notes for the first time during the exam is not an effective strategy.
Printed materials should therefore be organised for retrieval and used mainly to check a provision or authority after the issue has already been identified.
This guide follows that decision path. Each chapter separates binding law from guidance, prints the order of analysis, works fresh facts and ends with practice that requires a reasoned conclusion. Current-year rates and FBT factors are labelled by period.
Where the course materials disagree on a count, such as the total number of FBT categories, the guide avoids printing the disputed number and instead teaches the named categories and statutory divisions.
Worked example · free
Classify an employment travel payment before calculating tax
- 1Maya receives a predetermined amount regardless of actual expenditure, so the payment has the form of an allowance.
- 1Test Maya's allowance as ordinary income under section 6-5 or statutory income under section 15-2, with any deduction considered separately.
- 1Noah is repaid the actual evidenced cost, so the payment has the form of a reimbursement rather than an allowance.
- 1The employer should analyse Noah's reimbursement under the fringe benefits tax rules, including any available otherwise-deductible reduction.
Key terms
- Assessable income
- The statutory total of ordinary income and statutory income after applying relevant exclusions.
- Ordinary income
- Income according to ordinary concepts under section 6-5, developed through legislation and judicial authority.
- Statutory income
- An amount included in assessable income by a specific statutory provision rather than ordinary concepts.
- Taxable income
- Assessable income less deductions, forming the base to which the relevant rate is applied.
- Tax offset
- An amount applied after the rate that reduces income tax payable dollar for dollar, subject to its design.
- Fringe benefit
- A benefit provided in respect of employment that is dealt with under the employer-side FBT regime, subject to exclusions and exemptions.
- NANE income
- Non-assessable non-exempt income, excluded from assessable income under an express rule but distinct from exempt income.
- Taxable supply
- A GST supply meeting the statutory elements and not classified as GST-free or input taxed.
- Private ruling
- ATO advice binding on the Commissioner for the applicant and facts within its scope, but not law or general precedent.
BLAW30002 FAQ
What is the assessment structure?
The final mark comprises tutorial attendance and participation at 10%, an individual assignment at 20%, a supervised mid-semester quiz at 20%, and a final exam at 50%. All components are compulsory, and the published weights sum to 100%.
What is the final exam format?
It is a two-hour, in-person written exam with 15 minutes additional reading time during the University examination period. The subject page calls it open book and permits hard-copy or printed materials only. It does not publish the final paper's sections or question types.
Is the final exam a hurdle?
No. The final-exam page expressly says that it is not a hurdle and that students do not have to pass that component separately to pass the subject. It still carries 50% and all assessment components are compulsory.
Do I need an accounting or mathematics background?
The subject information says that no accounting or commercial background is assumed and mathematical skills are not required. Students still complete straightforward tax calculations, so the main challenge is legal classification and application rather than advanced mathematics.
How should I organise printed materials?
Index them by legal issue, governing provision and authority. Practise finding the residence tests, income categories, FBT sequence, deduction provisions and GST classifications quickly. The subject warns that an open-book exam does not provide enough time to learn from notes during the paper.
How should a tax hypothetical be structured?
Use issue, rule, application and conclusion as a flexible process. Give the most space to application, connect each significant fact to a legal element, address the taxpayer and ATO readings, and finish with a supported effect on tax liability.
What should I revise first?
Start with the jurisdiction and income-classification maps, then practise the taxable-income and FBT sequences. Add deductions and GST after the core pathways are stable, and finish with mixed hypotheticals that force you to choose the correct route without a topic heading.
How to study for the exam
Build revision around decision paths rather than a long outline. First map legal authority, self-assessment and residence. Next practise the statutory income-tax computation and sort fresh receipts into ordinary income, statutory income, exempt income, NANE income or capital. Then rehearse the FBT sequence from benefit definition through type and gross-up, using the period-specific figures printed in the materials.
For later topics, separate business from hobby, property yield from asset disposal, current deductions from capital expenditure, and taxable from GST-free or input-taxed supplies. Tab printed materials by question and authority.
In every practice answer, state the issue, give the provision and relevant authority, spend most of the response applying facts and counterarguments, and write a conclusion that identifies the taxpayer and tax consequence. Recompute every number from the printed steps and label the income year or FBT year.
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