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-CLAYTON-ON-CAMPUS
S2-01-CLAYTON-ON-CAMPUS
Requisites
Prerequisite
Prohibition
Rules
Enrolment Rule
Contacts
Chief Examiner(s)
Dr Shafi Khan
Learning outcomes
On successful completion of this unit, you should be able to:
1.
understand the operation of the Australian taxation system including the interaction of income tax with other taxes
2.
identify conceptual structures in core tax provisions and apply them in an ordered approach
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), plus GST and FBT.
Teaching approach
Problem-based learning
Active learning
Peer assisted learning
Online learning
Assessment
1 - Within semester assessment
2 - Examination
Scheduled and non-scheduled teaching activities
Lectures
Tutorials
Workload requirements
Workload
Learning resources
Required resources
Other unit costs
Costs are indicative and subject to change.
Electronics, calculators and tools: $40