Courses & Units

Applied Taxation BFA391

Introduction

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.

Summary

Unit name	Applied Taxation
Unit code	BFA391
Credit points	12.5
College/School	College of Business & Economics Tasmanian School of Business and Economics
Discipline	Accounting
Coordinator	Mr John Streeter
Available as an elective?	Yes
Delivered By	University of Tasmania
Level	Advanced

Availability

Location	Study period	Attendance options		Available to
Hobart	Semester 1	On-Campus		International	Domestic
Launceston	Accelerated Study Period 3	On-Campus		International	Domestic
Cradle Coast	Accelerated Study Period 3	On-Campus		International	Domestic
Online	Semester 1		Off-Campus	International	Domestic
Online	Accelerated Study Period 3		Off-Campus	International	Domestic

Key

: On-campus
: Off-Campus
: International students
: Domestic students

Note

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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.

Key Dates

Study Period	Start date	Census date	WW date	End date
Semester 1	20/2/2023	21/3/2023	10/4/2023	28/5/2023
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).

About Census Dates

Learning Outcomes

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 ^1,3	Grandfathered Student Contribution ^1,3	Approved Pathway Course Student Contribution ^2,3	Domestic Full Fee ⁴
080101	$1,892.00	$1,482.00	not applicable	$2,837.00

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.

If you have any questions in relation to the fees, please contact UConnect or more information is available on StudyAssist.

Please note: international students should refer to What is an indicative Fee? to get an indicative course cost.

Teaching

Teaching Pattern	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

Textbooks

Required	The prescribed text in the unit is: Sadiq, K, Black, C, Hanegbi, R, Jogarajan, S, Krever, R, Obst, W & Ting, A 2021, Principles of Taxation Law, 14th edn, Thomson Reuters, Sydney, NSW. You will also need access to tax legislation. This is available online or the following publication can be purchased: Pinto, D, Kendall, K & Sadiq, K 2021, Fundamental Tax Legislation, 29th edn, Thomson Reuters, Sydney, NSW. The two books will be available as a “pack” at a slightly lower price. Please note that acquiring a current edition of the text is essential for this unit, as tax law changes frequently. Students who use past editions may be at a disadvantage.
Links	Booktopia textbook finder

Required

The prescribed text in the unit is:
Sadiq, K, Black, C, Hanegbi, R, Jogarajan, S, Krever, R, Obst, W & Ting, A 2021, Principles of Taxation Law, 14th edn, Thomson Reuters, Sydney, NSW.

You will also need access to tax legislation. This is available online or the following publication can be purchased:
Pinto, D, Kendall, K & Sadiq, K 2021, Fundamental Tax Legislation, 29th edn, Thomson Reuters, Sydney, NSW.

The two books will be available as a “pack” at a slightly lower price. Please note that acquiring a current edition of the text is essential for this unit, as tax law changes frequently. Students who use past editions may be at a disadvantage.

Links

Booktopia textbook finder

The University reserves the right to amend or remove courses and unit availabilities, as appropriate.