6 points, SCA Band 3, 0.125 EFTSL
Postgraduate - Unit
Refer to the specific census and withdrawal dates for the semester(s) in which this unit is offered.
- First semester 2019 (Evening)
- First semester 2019 (On-campus)
- Second semester 2019 (Evening)
- Second semester 2019 (On-campus)
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:
- 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
- identify conceptual structures in core tax provisions and apply them in an ordered approach. Considerations include tax administration, anti-avoidance provisions and tax ethics
- recognise fundamental tax concepts, identify legislative provisions as well as judicial principles and apply them to analyse personal, property and business scenarios
- 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