Hobart, Launceston
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 2020
| Unit name | Taxation |
|---|---|
| Unit code | BFA391 |
| Credit points | 12.5 |
| Faculty/School | College of Business & Economics Tasmanian School of Business and Economics |
| Discipline | Accounting and Corporate Governance |
| Coordinator | Mrs Patricia O'Keefe (Hobart, Launceston) Dr John Minas (Launceston - Accelerated Study Period 3) |
| Level | Advanced |
| Available as student elective? | Yes |
| Breadth Unit? | No |
Availability
Note
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TNE Program units special approval requirements.
* 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 (see withdrawal dates explained for more information).
Learning Outcomes
| LO1 | Locate, analyse, interpret and explain relevant legislation, cases, rulings and principles of taxation law in Australia. |
| LO2 | Analyse scenarios and critically apply relevant legislation, cases, rulings and principles of taxation law to reach a conclusion. |
| LO3 | Justify and communicate arguments concerning issues in taxation law and report taxation information to interested parties. |
Fees
Requisites
Prerequisites
- BFA141 AND BFA104; or
- BFA104 AND LAW121 AND LAW122; or
- BFA104 AND BAA215
Teaching
| Teaching Pattern | 1 x 2 hour lecture, 1 x 1 hour tutorial per week. Please check the unit outline for details. |
|---|---|
| Assessment | In-class test (15%), Assignment (25%), Final exam (60%) [effective ASP03, 2020]. |
| Timetable | View the lecture timetable | View the full unit timetable |
Textbooks
| Required | You will need the following texts: Sadiq, K, Black, C, Hanegbi, R, Jogarajan, S, Krever, R, Obst, W& Ting, A 2020, Principles of Taxation Law, 13th edn, Thomson Reuters, Sydney, NSW. and Pinto, D, Kendall, K & Sadiq, K 2020, Fundamental Tax Legislation, 28th edn, Thomson Reuters, Sydney, NSW. If you choose to use an older version of the text you must take responsibility if you get something incorrect due to the text being out of date. |
|---|---|
| Recommended | Please check the unit outline for details. |
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