This unit is intended to help you understand the nature of taxation and the taxation system in Australia. The unit introduces you to the core concepts in Australian taxation and identifies the framework (both legal and administrative) behind such concepts. The knowledge gained through this exploration enables the application of the framework to current issues faced by individuals and businesses whilst ensuring compliance with statutory and professional requirements. Basic concepts of assessable income (including capital gains) and allowable deductions are extended through different entity structures with a focus on application to 'real life' scenarios including an introduction to fringe benefits tax and goods and services tax. Although tax is an important component of an investor’s financial planning process, it is only one of the many factors that need to be considered. The application of tax planning strategies to a taxpayer should only be considered after a full needs analysis has been conducted.
|Unit name||Taxation Strategies|
|Faculty/School||College of Business & Economics
Tasmanian School of Business and Economics
|Discipline||Accounting and Corporate Governance|
|Available as student elective?||No|
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|Band||Field of Education|
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Internal Assessments (40%); Examination (60%).
|Timetable||View the lecture timetable | View the full unit timetable|
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