Taxation
Duration
- One Semester or equivalent
Contact hours
- 24 hours face to face + blended
On-campus unit delivery combines face-to-face and digital learning. For Online unit delivery, learning is conducted exclusively online.
2023 teaching periods
Hawthorn Higher Ed. Semester 2 |
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Dates: Results: Last self enrolment: Census: Last withdraw without fail: |
Swinburne Online Teaching Period 2 |
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Dates: Results: Last self enrolment: Census: Last withdraw without fail: |
Aims and objectives
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
Unit information in detail
- Teaching methods, assessment and content.
Teaching methods
Type | Hours per week | Number of Weeks | Total |
On Campus Class | 2 | 12 | 24 |
Online Contact (asynchronous lecture) | 1 | 12 | 12 |
Unspecified Activities Independent Learning | 9.5 | 12 | 114 |
TOTAL | 150 hours |
Hawthorn and Swinburne Online
Type | Hours per week | Number of Weeks | Total |
Online Contact Directed Online Learning and Independent Learning | 12.5 | 12 | 150 |
TOTAL | 150 hours |
Assessment
Types | Individual/Group Role | Weighting | Unit Learning Outcomes (ULOs) |
Assignment | Group | 20-30% | 1,2,3,4,5 |
Examination | Individual | 40-60% | 1,2,3,4 |
Online Tests | Individual | 20-30% | 1,2,3,4 |
Content
• Concepts of income and assessable income
• Distinction between income and capital
• Fringe benefits tax
• Capital gains tax
• Goods and services tax
• Source, residency and derivation
• General and specific deductions; non-deductions
• Companies and shareholders
• Individuals and partnerships
• Taxation of trusts and superannuation and tax strategies in financial planning
Study resources
- Reading materials.