Availabilities:

2023 unit offering information will be available in November 2022

Unit description

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).

Module 1: Overview of Australian income tax including payroll systems

Module 2: Income Tax - Concepts of income including statutory income and exempt income, and capital gains

Module 3: Income Tax - General and specific deductions

Module 4: Goods and services tax

Module 5: Fringe benefits tax

Module 6: Income Tax - Taxation of entities, taxation administration, tax agents, & 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.

On completion of this unit, students should be able to:
1Develop and apply solutions for various types of taxation including goods and services tax (GST), fringe benefits and capital gains tax.
2Apply complex principles of the law and practice of income taxation in Australia as it applies to individual and small business taxpayers
3Perform tax calculations and communicate diverse and technical tax information to clients.
4Explain the statutory and professional obligations of a tax agent and how they influence practitioner conduct in routine contexts.

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

  1. Develop and apply solutions for various types of taxation including goods and services tax (GST), fringe benefits and capital gains tax.
  2. Apply complex principles of the law and practice of income taxation in Australia as it applies to individual and small business taxpayers
  3. Perform tax calculations and communicate diverse and technical tax information to clients.
  4. Explain the statutory and professional obligations of a tax agent and how they influence practitioner conduct in routine contexts.

Teaching and assessment

Notice

Intensive offerings may or may not be scheduled in every teaching period. 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 teaching period.

Fee information

Domestic

Commonwealth Supported courses
For information regarding Student Contribution Amounts please visit the Student Contribution Amounts.

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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