Taxation in Australian undergraduate accounting courses: a review and case note

This review note outlines and reviews the presence of the subject of taxation in undergraduate accounting courses in Australia. It covers the period 1945–1995. Through the outline and review an explanation is provided of why the subject of taxation was present in the accounting degree in Australia. A review is made of one long-standing accounting degree course to provide a case illustration and explanation of how taxation was located within a degree. Some comparisons are made with UK findings of how and why taxation was located in undergraduate accounting degrees. The rationales for the inclusion of taxation in undergraduate degrees are also explored.