Hobart, Launceston, Online
Introduction
This unit introduces students to the core concepts in Australian taxation and identifies the framework (both legal and administrative) behind those 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. The unit includes an introduction to Fringe Benefits Tax as well as Goods and Services Tax.
Summary 2024
| Unit name | Australian Tax Law and Practice |
|---|---|
| Unit code | BFA714 |
| Credit points | 12.5 |
| Faculty/School | College of Business & Economics Tasmanian School of Business and Economics |
| Discipline | Accounting |
| Coordinator | |
| Level | Postgraduate |
| Available as student elective? | No |
| 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 | Research, interpret and apply taxation laws. |
| LO2 | Examine authentic commercial dealings to identify tax/compliance issues and research to apply tax laws to the issues identified. |
| LO3 | Justify orally, explaining tax laws, calculations and findings to case studies. |
Fees
Requisites
Although there are no pre-requisite units, it is recommended that you attempt this unit after successfully completing a minimum of two semesters of study. This unit requires a very good understanding of English and high-level learning and application skills, which you are expected to have developed and refined through the completion of earlier units within the course.
Prerequisites
N/A
Co-requisites
N/A
Mutual Exclusions
You cannot enrol in this unit as well as the following:
N/A
Teaching
| Teaching Pattern | Please see unit outline for details. |
|---|---|
| Assessment | Assignment 1 (20%), Assignment 2 (20%), Examination (60%). |
| Timetable | View the lecture timetable | View the full unit timetable |
Textbooks
| Required | Please see unit outline for details. |
|---|
The University reserves the right to amend or remove courses and unit availabilities, as appropriate.