units
BTF3931
Faculty of Business and Economics
This unit entry is for students who completed this unit in 2015 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.
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.
| Level | Undergraduate |
| Faculty | Faculty of Business and Economics |
| Organisational Unit | Department of Business Law and Taxation |
| Offered | Caulfield First semester 2015 (Day) Caulfield Second semester 2015 (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.
Assessment
Within semester assessment: 30%
Examination: 70%
Workload requirements
Minimum total expected workload to achieve the learning outcomes for this unit is 144 hours per semester typically comprising a mixture of scheduled learning activities and independent study. Independent study may include associated readings, assessment and preparation for scheduled activities. The unit requires on average three/four hours of scheduled activities per week. Scheduled activities may include a combination of teacher directed learning, peer directed learning and online engagement.
See also Unit timetable information
Chief examiner(s)
Prerequisites
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