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LocationDomesticInternational
OnlineSession 1Session 1

Unit description

Extends knowledge of taxation to different business entities including companies, partnerships, trusts, superannuation funds, and special taxpayers and the method and impact of taxation on each using teacher-directed learning activities and case studies. Domestic and international taxation issues will be considered in the context of planning and anti-avoidance.

Unit content

Topic 1: Overview of the Australian taxation system

Topic 2: Small business entities

Topic 3: Taxation of superannuation funds

Topic 4: Taxation of superannuation benefits

Topic 5: Partners and partnerships

Topic 6: Trusts and beneficiaries

Topic 7: Taxation of companies

Topic 8: Shareholders and dividends

Topic 9: Taxation of foreign income and foreign residents

Topic 10: International taxation issues

Topic 11: Tax avoidance and planning

Topic 12: Review

Learning outcomes

Unit Learning Outcomes express learning achievement in terms of what a student should know, understand and be able to do on completion of a unit. These outcomes are aligned with the graduate attributes. The unit learning outcomes and graduate attributes are also the basis of evaluating prior learning.

GA1: Intellectual rigour, GA2: Creativity, GA3: Ethical practice, GA4: Knowledge of a discipline, GA5: Lifelong learning, GA6: Communication and social skills, GA7: Cultural competence
On completion of this unit, students should be able to:GA1GA2GA3GA4GA5GA6GA7
1apply the law and practice of income taxation in Australia in relation to small business entities and superannuation fundsIntellectual rigourEthical practiceKnowledge of a discipline
2apply the law and practice of income taxation in Australia in relation to companies, trusts, partnerships, and specific taxpayersIntellectual rigourEthical practiceKnowledge of a discipline
3evaluate international taxation issuesIntellectual rigourKnowledge of a discipline
4explain the operation of anti-avoidance provisionsEthical practiceKnowledge of a discipline
5apply various tax planning techniques that can be used to legitimately minimise taxpayers' liability to income tax.Intellectual rigourEthical practiceKnowledge of a discipline

On completion of this unit, students should be able to:

  1. apply the law and practice of income taxation in Australia in relation to small business entities and superannuation funds
    • GA1: Intellectual rigour
    • GA3: Ethical practice
    • GA4: Knowledge of a discipline
  2. apply the law and practice of income taxation in Australia in relation to companies, trusts, partnerships, and specific taxpayers
    • GA1: Intellectual rigour
    • GA3: Ethical practice
    • GA4: Knowledge of a discipline
  3. evaluate international taxation issues
    • GA1: Intellectual rigour
    • GA4: Knowledge of a discipline
  4. explain the operation of anti-avoidance provisions
    • GA3: Ethical practice
    • GA4: Knowledge of a discipline
  5. apply various tax planning techniques that can be used to legitimately minimise taxpayers' liability to income tax.
    • GA1: Intellectual rigour
    • GA3: Ethical practice
    • GA4: Knowledge of a discipline

Prescribed texts

  • Text changes with legislation each financial year:: Sadiq, K, Black, C, Hanegbi, R, Jogarajan, S, Krever, R, Obst, W & Ting, A, 2019, Principles of Taxation Law 2019, Thomson Reuters.
Prescribed texts may change in future study periods.

Teaching and assessment

Teaching method
Lecture online 1 hour (12 weeks)
Assessment
Short written response - 2Qs - SBE & Super20%
Case Study - Company30%
Exam: closed book50%
Notice

Intensive offerings may or may not be scheduled in every session. Please refer to the timetable for further details.

Southern Cross University employs different teaching methods within units to provide students with the flexibility to choose the mode of learning that best suits them. SCU academics strive to use the latest approaches and, as a result, the learning modes and materials may change. The most current information regarding a unit will be provided to enrolled students at the beginning of the study session.

Fee information

Domestic

Commonwealth Supported courses
For information regarding Student Contribution Amounts please visit the Student Contribution Amounts.
Commencing 2020 Commonwealth Supported only. Student contribution band: 3

Fee paying courses
For POSTGRADUATE or UNDERGRADUATE full fee paying courses please check Domestic Postgraduate Fees OR Domestic Undergraduate Fees

International

Please check the international course and fee list to determine the relevant fees.

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