Taxation Principles and Planning
Duration
- One Semester or equivalent
Contact hours
- 24 hours face to face + Blended and Swinburne Online
On-campus unit delivery combines face-to-face and digital learning. For Online unit delivery, learning is conducted exclusively online.
2023 teaching periods
Swinburne Online Teaching Period 2 |
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Dates: Results: Last self enrolment: Census: Last withdraw without fail: |
Corequisites
Graduate Diploma of Financial Planning
Master of Financial Planning
Aims and objectives
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 Directed Online Learning (asynchronous lecture) | 1 | 12 | 12 |
Unspecified Activities Independent Learning | 9.5 | 12 | 114 |
TOTAL | 150 hours |
Type | Hours per week | Number of Weeks | Total |
Online Contact Directed Online Activities | 12.5 | 12 | 150 |
TOTAL | 150 hours |
Assessment
Types | Individual/Group Role | Weighting | Unit Learning Outcomes (ULOs) |
Research Assignment | Group | 20-30% | 1,2,3 |
Tests | Individual | 40-60% | 1,2 |
Examination | Individual | 40-60% | 1,2,3 |
Content
• Tax administration (TPB & TASA – Ethical Responsibilities)
• Concepts of income, specific income types
• Income and capital
• Capital gains tax
• Fringe benefits tax
• Source, residency and derivation
• International tax agreements (DTA’s)
• General deductions and non-deductions
• Specific deductions
• Taxation of companies and shareholders
• Taxation of individuals and partnerships
• Taxation of Trusts and Superannuation and Tax Strategies in Financial Planning
Study resources
- Reading materials.