Undergraduate - UnitBTF3931 - Taxation law

This unit entry is for students who completed this unit in 2014 only. For students planning to study the unit, please refer to the unit indexes in the the current edition of the Handbook. If you have any queries contact the managing faculty for your course or area of study.

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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, or view unit timetables.

Level	Undergraduate
Faculty	Faculty of Business and Economics
Organisational Unit	Department of Business Law and Taxation
Offered	Caulfield First semester 2014 (Day) Caulfield Second semester 2014 (Day)
Coordinator(s)	Mr Jonathan Teoh

Synopsis

Assessable income and exempt income; deductions; capital gains tax; fringe benefits tax; goods and services tax; residence and source; individual offsets.

Outcomes

The learning goals associated with this unit are to:

identify conceptual structures in the core income tax provisions and apply them in an ordered approach
understand fundamental tax concepts to determine income and deductions, and together with appropriate judicial principles, apply them to personal, business and property scenarios
calculate income tax, CGT and GST liabilities; and the taxable value of fringe benefits
understand the operation of the taxation system; the interaction of GST with other taxes; and some tax accounting principles.