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BTW3221 - Taxation law and practice

6 points, SCA Band 3, 0.125 EFTSL

Undergraduate Faculty of Business and Economics

Leader: Mr Daniel Khoury (semester 1), Mr Toan Le (semester 2)


Berwick First semester 2007 (Day)
Gippsland First semester 2007 (Day)
Gippsland First semester 2007 (Off-campus)
Hong Kong First semester 2007 (Off-campus)
Malaysia First semester 2007 (Off-campus)
Peninsula Second semester 2007 (Day)
Prato Summer semester A 2007 (On-campus)
Prato Winter semester 2007 (On-campus)
Singapore First semester 2007 (Off-campus)


This unit provides an introduction to Australian income tax law and practice. Topics include: Australian tax jurisdictional issues. Assessable income from personal exertion, property and business. Capital gains tax and fringe benefits tax. Exempt income. Deductions, both general and specific. Accounting for trading stock. Taxation of partnership, company and trust income. GST. Tax avoidance and evasion.


The learning objectives of this unit are to:


Assignment: 30%
Examination (open book 3 hours): 70%

Contact hours

2-hour lecture and 1-hour tutorial per week