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 2020
| Unit name | Taxation Strategies |
|---|---|
| Unit code | BFA609 |
| Credit points | 12.5 |
| Faculty/School | College of Business & Economics Tasmanian School of Business and Economics |
| Discipline | Accounting and Corporate Governance |
| Coordinator | |
| Level | Postgraduate |
| Available as student elective? | No |
| Breadth Unit? | No |
Availability
Note
Please check that your computer meets the minimum System Requirements if you are attending via Distance/Off-Campus.
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.
Special approval is required for enrolment into TNE Program units.
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).
Fees
Teaching
| Assessment | Internal Assessments (40%); Examination (60%). |
|---|---|
| Timetable | View the lecture timetable | View the full unit timetable |
Textbooks
| Required | Details of any required textbooks will be available in the Unit Outline. |
|---|
The University reserves the right to amend or remove courses and unit availabilities, as appropriate.