This unit is a compulsory unit in the Accounting Major and is designed to assist you in gaining an understanding of the theoretical concepts that underpin taxation law in Australia. This knowledge is used to develop your skills in the interpretation of taxation legislation, case law and rulings, and their application to different business entities and individuals. You will be required to calculate components of taxable income and different types of tax liability.
|Unit name||Applied Taxation|
|College/School||College of Business & Economics
Tasmanian School of Business and Economics
|Discipline||Accounting and Accountability|
|Coordinator||Mr John Streeter|
|Available as an elective?||Yes|
|Delivered By||University of Tasmania|
|Location||Study period||Attendance options||Available to|
|Launceston||Accelerated Study Period 3||On-Campus||International||Domestic|
|Cradle Coast||Accelerated Study Period 3||On-Campus||International||Domestic|
|Online||Accelerated Study Period 3||Off-Campus||International||Domestic|
- International students
- Domestic students
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Units are offered in attending mode unless otherwise indicated (that is attendance is required at the campus identified). A unit identified as offered by distance, that is there is no requirement for attendance, is identified with a nominal enrolment campus. A unit offered to both attending students and by distance from the same campus is identified as having both modes of study.
|Study Period||Start date||Census date||WW date||End date|
|Accelerated Study Period 3||11/9/2023||4/10/2023||26/10/2023||10/12/2023|
* The Final WW Date is the final date from which you can withdraw from the unit without academic penalty, however you will still incur a financial liability (refer to How do I withdraw from a unit? for more information).
Unit census dates currently displaying for 2023 are indicative and subject to change. Finalised census dates for 2023 will be available from the 1st October 2022. Note census date cutoff is 11.59pm AEST (AEDT during October to March).
- Interpret relevant legislation, cases, rulings and principles of taxation law in Australia.
- Critique the relevant taxation rules, demonstrating knowledge of the connection between case law and legislation.
- Apply tax rules and conventions to a scenario to solve a business problem.
- Perform income tax, CGT, and FBT liability calculations.
|Field of Education||Commencing Student Contribution 1||Grandfathered Student Contribution 1||Approved Pathway Course Student Contribution 2||Domestic Full Fee|
1 Please refer to more information on student contribution amounts.
2 Please refer to more information on eligibility and Approved Pathway courses.
3 Please refer to more information on eligibility for HECS-HELP.
4 Please refer to more information on eligibility for FEE-HELP.
Please note: international students should refer to What is an indicative Fee? to get an indicative course cost.
Introductory 1 hour workshop x 1; 2 hour workshop x 6; plus online content. Please refer to the timetable for dates, time and venue.
|Assessment||Online Quiz on Respondus (30%)|Exam via Respondus (35%)|Assignment (35%)|
|Timetable||View the lecture timetable | View the full unit timetable|
The prescribed text in the unit is:
|Links||Booktopia textbook finder|
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