BTB3221 - Taxation law and practice

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Overview

This unit provides an introduction to Australian taxation law and practice with a focus on individuals as taxpayers undertaking personal services, property and business activities. Income tax (including CGT), GST and FBT are covered.

Offerings

S1-01-PENINSULA-ON-CAMPUS

Requisites

Prerequisite

Prohibition

Contacts

Chief Examiner(s)

Mr Toan Le

Learning outcomes

On successful completion of this unit, you should be able to:

understand the operation of the Australian taxation system including the interaction of income tax with other taxes

identify conceptual structures in core tax provisions and apply them in an ordered approach

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), plus GST and FBT.

Assessment summary

Within semester assessment: 40% + Examination: 60%

This unit contains a hurdle requirement that you must achieve to be able to pass the unit. The consequence of not achieving a hurdle requirement is a fail grade (NH) and a maximum mark of 45 for the unit.

Workload requirements

Workload

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.

Other unit costs

Costs are indicative and subject to change.
Electronics, calculators and tools: $40