BTC3150 - Taxation law - 2019

6 points, SCA Band 3, 0.125 EFTSL

Undergraduate - Unit

Refer to the specific census and withdrawal dates for the semester(s) in which this unit is offered.

Faculty

Business and Economics

Organisational Unit

Department of Business Law and Taxation

Chief examiner(s)

Dr Shafi Khan (First semester)
Mrs Nance Frawley (Second semester)

Coordinator(s)

Dr Shafi Khan (First semester)
Mrs Nance Frawley (Second semester)

Unit guides

Offered

Clayton

  • First semester 2019 (On-campus)
  • Second semester 2019 (On-campus)

Prerequisites

BTC1110 or equivalent.

Prohibitions

BTB3221, BTW3221Not offered in 2019, BTF3931.

Synopsis

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.

Outcomes

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
  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.

Assessment

Within semester assessment: 40% + Examination: 60%

Workload requirements

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