Availabilities:

LocationDomesticInternational
Gold CoastSession 3Session 3
MelbourneN/ASession 3
OnlineSession 3Session 3
Papua New Guinea - Air NiuginiN/ASession 3
PerthN/ASession 3
SydneyN/ASession 3

Unit aim

Introduces the law and practice of taxation in Australia and the inter-relationship between these taxes. Taxes levied on different entity types by the Commonwealth and the States will be covered. The unit also covers taxation administration and related information systems. By engaging in teacher-directed activities, students will build taxation knowledge, application and communication skills. 

Unit content

This unit develops a working knowledge of Australian Taxation legislation including Fringe Benefits Tax Assessment Act 1986, the Income Tax Assessment Act 1936 (ITAA 1936), the Income Tax Assessment Act 1997 (ITAA 1997), Taxation Administration Act 1953 (TAA 1953), Tax Agent Services Act 2009 (TASA).

Topic 1: Introduction to taxation law

Topic 2: Payroll systems, PAYG and payment summaries

Topic 3: Goods and Services Tax and other taxes

Topic 4: Fringe Benefits Tax

Topic 5: Concepts of income

Topic 6: Statutory income and exempt income

Topic 7: Capital Gains Tax

Topic 8: General deductions

Topic 9: Specific deductions

Topic 10: Tax accounting, taxation of individuals and software

Topic 11: Taxation of entities

Topic 12: Taxation administration, tax agents and ethics

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.

Learning outcomes and graduate attributes

Prescribed texts

Session 3

  • Prescribed text information is not currently available.
Prescribed texts may change in future study periods.

Teaching and assessment

Gold Coast

Teaching method
Tutorial on-site 2 hours (12 weeks)
Lecture online 1 hour (12 weeks)
Assessment
Prepare a BAS and supporting working papers15%
Prepare an Individual Tax Return, working papers and letter to client35%
Exam: closed book50%

Melbourne

Teaching method
Tutorial on-site 2 hours (12 weeks)
Lecture online 1 hour (12 weeks)
Assessment
Prepare a BAS and supporting working papers15%
Prepare an Individual Tax Return, working papers and letter to client35%
Exam: closed book50%

Online

Teaching method
Lecture online 1 hour (12 weeks)
Assessment
Prepare a BAS and supporting working papers15%
Prepare an Individual Tax Return, working papers and letter to client35%
Exam: closed book50%

Papua New Guinea - Air Niugini

Teaching method
Workshop on-site
Assessment
Prepare a BAS and supporting working papers15%
Prepare an Individual Tax Return, working papers and letter to client35%
Exam: closed book50%

Perth

Teaching method
Lecture online 1 hour (12 weeks)
Tutorial on-site 2 hours (12 weeks)
Assessment
Prepare a BAS and supporting working papers15%
Prepare an Individual Tax Return, working papers and letter to client35%
Exam: closed book50%

Sydney

Teaching method
Lecture online 1 hour (12 weeks)
Tutorial on-site 2 hours (12 weeks)
Assessment
Prepare a BAS and supporting working papers15%
Prepare an Individual Tax Return, working papers and letter to client35%
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 2018 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.