Taxation

ACC30005 12.5 Credit Points Hawthorn, Online, Sarawak Available to incoming Study Abroad and Exchange students

Duration

  • One Semester or equivalent

Contact hours

  • 36

On-campus unit delivery combines face-to-face and digital learning. For Online unit delivery, learning is conducted exclusively online.

2022 teaching periods

Hawthorn

Higher Ed. Semester 2

Dates:
1 Aug 22 - 30 Oct 22

Results:
6 Dec 22

Last self enrolment:
14 Aug 22

Census:
31 Aug 22

Last withdraw without fail:
16 Sep 22

More teaching periods
Swinburne Online

Teaching Period 3

Dates:
7 Nov 22 - 5 Feb 23

Results:
28 Feb 23

Last self enrolment:
20 Nov 22

Census:
2 Dec 22

Last withdraw without fail:
23 Dec 22


Prerequisites

And
125 Credit Points
 

Aims and objectives

At the completion of this unit students are expected to have a basic understanding of the Income Tax Assessment Acts 1936 and 1997 as amended, the Fringe Benefit Tax Assessment Act 1986 together with those Acts which are complementary to the Assessment Acts.
 
Students who successfully complete this unit will be able to:
 
1. Describe the key administrative components of the Australian taxation system and the basic principles of Australian income tax , fringe benefit tax and goods and services taxation legislation
2. Analyse, discuss and resolve issues relating to the determination of assessable income and allowable deductions
3. Explain taxation law that relates to the taxation of individuals and companies
4. Explain taxation law that relates to the taxation of partnerships, trusts and superannuation funds
5. Work collaboratively to analyse and communicate solutions to practical problems and case studies