Faculty of Business and Economics

Skip to content | Change text size

print version

Monash University

Monash University Handbook 2011 Undergraduate - Unit

6 points, SCA Band 3, 0.125 EFTSL

Refer to the specific census and withdrawal dates for the semester(s) in which this unit is offered.

FacultyFaculty of Business and Economics
OfferedCaulfield First semester 2011 (Day)
Caulfield Second semester 2011 (Day)
Coordinator(s)Dr Diane Kraal


Assessable income and exempt income; deductions; special classes of taxpayers including trusts, partnerships and companies; objections and appeals; capital gains tax; fringe benefits tax; superannuation; eligible termination payments; tax collection; goods and services tax.


The learning goals associated with this unit are to:

  1. identify and explain the constitutional and administrative framework within which the federal taxation system operates
  2. calculate income tax and goods and services tax liabilities
  3. identify and analyse fundamental tax concepts such as the distinction between income and capital
  4. apply legislative provisions and judicial principles to practical taxation problems and provide supporting evaluations through the application of statutory and case law principles.


Within semester assessment: 30%
Examination (3 hours, open-book): 70%

Chief examiner(s)

Dr Diane Kraal

Contact hours

3 hours per week




BTC3150, BTG3221, BTW3221