Introduction
This unit is a compulsory unit in the Accounting Major and is designed to assist you in gaining an understanding of the theoretical concepts that underpin taxation law in Australia. This knowledge is used to develop your skills in the interpretation of taxation legislation, case law and rulings, and their application to different business entities and individuals. You will be required to calculate components of taxable income and different types of tax liability.
Summary
| Unit name | Applied Taxation |
| Unit code | BFA391 |
| Credit points | 12.5 |
| College/School | Tasmanian School of Business and Economics |
| Discipline | Accounting |
| Coordinator | Mr Donovan Castelyn |
| Available as an elective? | Yes |
| Delivered By | University of Tasmania |
| Level | Advanced |
Sustainable Development Goals
The Unit Coordinator has identified that this unit aligns with the following UN Sustainable Development Goals. We welcome your thoughts and feedback on the alignment of the unit with these goals.
Availability
Specific information on 2027 unit availability will be available in August
Learning Outcomes
- Interpret relevant legislation, cases, rulings and principles of taxation law in Australia.
- Critique the relevant taxation rules, demonstrating knowledge of the connection between case law and legislation.
- Apply tax rules and conventions to a scenario to solve a business problem.
- Perform income tax, CGT, and FBT liability calculations.
Fee Information
2027 fee information will be available in August.
Teaching
| Assessment | AT1 - Test (30%)|Assignment (35%)|Take-home exam (35%) |
|---|---|
| Timetable | View the lecture timetable | View the full unit timetable |
Textbooks
| Required |
The prescribed texts in the unit include: |
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The University reserves the right to amend or remove courses and unit availabilities, as appropriate.