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|
- Coleman, C, Hanegbi, R, Jogarajan, S, Krever, R, Obst, W, Teoh, J & Ting, A, 2018, Principles of Taxation Law 2018, Thomson Reuters. ISBN: 9780455240688.
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 2018 Commonwealth Supported only. Student contribution band: 3
Please check the international course and fee list to determine the relevant fees.