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.
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
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.
Learning outcomes and graduate attributes
|On completion of this unit, students should be able to:||GA1||GA2||GA3||GA4||GA5||GA6||GA7|
|1||apply the law and practice of income taxation in Australia in relation to small business entities and superannuation funds||Intellectual rigour||Ethical practice||Knowledge of a discipline|
|2||apply the law and practice of income taxation in Australia in relation to companies, trusts, partnerships, and specific taxpayers||Intellectual rigour||Ethical practice||Knowledge of a discipline|
|3||evaluate international taxation issues||Intellectual rigour||Knowledge of a discipline|
|4||explain the operation of anti-avoidance provisions||Ethical practice||Knowledge of a discipline|
|5||apply various tax planning techniques that can be used to legitimately minimise taxpayers' liability to income tax||Intellectual rigour||Ethical practice||Knowledge of a discipline|
- Barkoczy, S, 2016, Core Tax Legislation & Study Guide, 19th edn, Oxford University Press. ISBN: 9780190304409.
- Chow, M, 2016, Australian Master Tax Guide 2016, 58th edn, Oxford University Press. ISBN: 9781925356632.
- Devos, K, Nethercott, L & Richardson, G, 2016, Australian Taxation Study Manual: Questions and Suggested Solutions, 26th edn, Oxford University Press. ISBN: 9780190306342.
Teaching and assessment
|Lecture online 1 hour (12 weeks)|
|Short written response - 2Qs - SBE & Super||20%|
|Case Study - Company||30%|
|Exam: closed book||50%|
Commonwealth Supported courses
For information regarding Student Contribution Amounts please visit the Student Contribution Amounts.
Commencing 2017 Commonwealth Supported only. Student contribution band: 3
Please check the international course and fee list to determine the relevant fees.