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-CAULFIELD-ON-CAMPUS
S2-01-CAULFIELD-ON-CAMPUS
TRI-B-29-CITY-ON-CAMPUS

Rules

Enrolment Rule

Contacts

Chief Examiner(s)

Mrs Swapna Verma
Dr John Bevacqua

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
Online learning
Peer assisted learning
Active learning

Assessment

1 - Within semester assessment
2 - Examination

Scheduled and non-scheduled teaching activities

Lectures
Tutorials
Workshops

Workload requirements

Workload

Learning resources

Required resources
Recommended resources

Other unit costs

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