Courses & Units

Taxation Strategies BFA609

Introduction

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.

Summary

Unit name Taxation Strategies
Unit code BFA609
Credit points 12.5
College/School College of Business & Economics
Tasmanian School of Business and Economics
Discipline Accounting and Accountability
Coordinator Doctor John McLaren
Available as student elective? No
Delivered By University of Tasmania
Level Postgraduate

Availability

Location Study period Attendance options Available to
Hobart Semester 2 On-Campus Off-Campus International International Domestic Domestic

Key

On-campus
Off-Campus
International students
Domestic students
Note

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Key Dates

Study Period Start date Census date WW date End date
Semester 2 11/7/2022 9/8/2022 29/8/2022 16/10/2022

* 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).

Unit census dates currently displaying for 2022 are indicative and subject to change. Finalised census dates for 2022 will be available from the 1st October 2021. Note census date cutoff is 11.59pm AEST (AEDT during October to March).

About Census Dates

Learning Outcomes

  • Describe the legal concepts and principles and the underlying taxation system in Australia.
  • Recognise and explain the boundaries of tax planning and the consequences of tax avoidance or tax evasion.
  • Analyse and compare different business structures and make suitable recommendations from a taxation point of view.
  • Demonstrate the use of basic tax research skills and knowledge to solve simple taxation problems.
  • Identify and explain the requirements of the Tax Practitioners Board requirements for giving tax advice as a financial planner and the requirements of the TASA code of conduct.
Field of Education Commencing Student Contribution 1 Grandfathered Student Contribution 1 Approved Pathway Course Student Contribution 2 Domestic Full Fee
080101 $1,828.00 $1,432.00 not applicable $2,702.00

1 Please refer here more information on student contribution amounts.
2 Information on eligibility and Approved Pathway courses can be found here
3 Please refer here for eligibility for HECS-HELP
4 Please refer here for 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 this page to get an indicative course cost.

Teaching

AssessmentExamination - take home (50%)|Research Paper (20%)|Research Paper (30%)
TimetableView the lecture timetable | View the full unit timetable

Textbooks

Required

Required readings will be listed in the unit outline prior to the start of classes.

LinksBooktopia textbook finder

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