Courses & Units

Taxation Strategies BFA609

Hobart

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
Delivered By	Delivered wholly by the provider
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

Key Dates

Study Period	Start date	Census date	WW date	End date
Semester 2	12/7/2021	10/8/2021	30/8/2021	17/10/2021

* 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 2021 are indicative and subject to change. Finalised census dates for 2021 will be available from the 1st October 2020. 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.

Fee Information

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	$1,812.00	$1,419.00	not applicable	$2,702.00

FEE-HELP is available on this unit, depending on your eligibility⁴

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

Assessment	Examination - take home (50%)\|Research Paper (20%)\|Research Paper (30%)
Timetable	View 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.
Links	Booktopia textbook finder

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