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UNIT CODE: LAW302

TAXATION LAW

UNIT DESCRIPTION

In this unit students examine the Australian taxation system. The Unit  explore concepts and theories associated with assessable income,  allowable deductions, taxable income and calculation of tax payable before examining key topics such as Goods and Services Tax (GST), Capital Gains, and Fringe Benefits Tax (FBT). Furthermore, the unit considers capital allowances, taxation for partnerships, trusts, and companies, and also dividend imputation.  The unit concludes with an examination of the administration of the taxation systems as well as consideration of the international taxation environment and relevant issues that might impact the operation of international businesses.

STUDENT WORKLOAD + DELIVERY MODE

TIMETABLED HOURS

RECOMMENDED PERSONAL HOURS

TOTAL WORKLOAD HOURS

STUDY LOAD

3 Hours per week

5 Hours per week

8 Hours per week

Full time 

MODE OF DELIVERY

This unit will be offered to students in the following mode/s:

+ Face-to-face (Domestic and International) 

+ Online (Domestic)

OVERVIEW

Award Course

Bachelor of Business Accounting

Area

Accounting

Unit Duration

12 Weeks

Weekly Attendance Pattern

3 hour session

Unit Level

300

Unit Weighting

6 Credit Points

Unit Type

Core Unit

Pre-Requisites

LAW201 Corporations Law (or equivalent)

Co-Requisites

N/A

Work Integrated Learning

No

UNIT LEARNING OUTCOMES

  • Describe and explain the principles and operations of the Australian taxation system and the Tax Assessment Act

  • Use and apply the concepts of assessable income and allowable deductions to calculate taxable income and tax payable for individuals and basic company operations

  • Research and analyse examples of taxation cases to illustrate tax rulings 

  • Analyse, discuss, and apply problem-solving skills to resolve issues relating to taxation law and practice

ASSESSMENT STRUCTURE

ASSESSMENT TASK

  • Assessment 1: Mid Trimester Exam

  • Assessment 2: Practical Exercise (Case Study) 

  • Assessment 3: Final Exam

  • Assessment 4: Engagement with the Process 

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