BTF5965 - Taxation law - 2019

This unit provides an introduction to Australian taxation relevant to a broad range of roles in the private, commercial and governmental sectors. Topics include income tax (including CGT and anti-avoidance provisions), GST, FBT and tax administration.

The learning goals associated with this unit are to:

1. understand the operation of the Australian taxation system including the interaction of income tax with other taxes; and explain policy issues underpinning Australia's tax system
2. identify conceptual structures in core tax provisions and apply them in an ordered approach. Considerations include tax administration, anti-avoidance provisions and tax ethics
3. recognise fundamental tax concepts, identify legislative provisions as well as judicial principles and apply them to analyse personal, property and business scenarios
4. explain and calculate income tax (including CGT), GST and FBT.

Within semester assessment: 40% + Examination: 60%

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