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Area/Catalogue
ACCT 3002

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Course Level
Undergraduate

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Offered Externally
Yes

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Course ID
012030

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Unit Value
4.5

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University-wide elective course
No

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Timetable/s

This class has not been
timetabled for year 2020.

Course owner

Course owner
School of Commerce

Course aim

To introduce students to income tax and to satisfy the educational requirements of the professional accounting bodies.

Course content

Introduction to the income tax system; ordinary income; derivation of income; statutory income; exempt income; residence; introduction to capital gains tax; general deductions; specific deductions; tax offsets; depreciation; trading stock; carrying on business; taxation treatment of partnerships, trusts, minors and companies, including dividend imputation; anti-avoidance provisions; tax planning; tax administration.

Textbook(s)

Nil

Prerequisite(s)

Subject Area & Catalogue Number Course Name
Group 1
DBCF - Bachelor of Business (Finance)
BANK 2008 Introduction to Financial Planning
LAWS 1018 Business Law
Group 2
All Other Programs
COML 2005 Companies and Partnership Law

Students in programs DHLD and DBLD should have successfully completed 72 units of study.

Corequisite(s)

Nil

Teaching method

Component Duration
INTERNAL, CITY WEST
Preparatory 1 x 1 week
Lecture 1.5 hours x 10 weeks
Tutorial 1.5 hours x 10 weeks
EXTERNAL, CITY WEST, ONLINE
External 30 hours x NA
INTERNAL, OFFSHORE, TAYLOR'S BUSINESS SCHOOL
Workshop 35 hours x NA

Note: These components may or may not be scheduled in every study period. Please refer to the timetable for further details.


Assessment

Task Length Weighting Duration
INTERNAL, CITY WEST
Assignment 1500 words 30% N/A
Examination N/A 70% 3 hours
EXTERNAL, CITY WEST, ONLINE
Assignment 1500 words 30% N/A
Examination N/A 70% 3 hours
INTERNAL, OFFSHORE, TAYLOR'S BUSINESS SCHOOL
Assignment 1500 words 30% N/A
Examination N/A 70% 3 hours

Fees

EFTSL*: 0.125
Commonwealth Supported program (Band 3)
To determine the fee for this course as part of a Commonwealth Supported program, go to:
How to determine your Commonwealth Supported course fee. (Opens new window)

Fee-paying program for domestic and international students
International students and students undertaking this course as part of a postgraduate fee paying program must refer to the relevant program home page to determine the cost for undertaking this course.

Non-award enrolment
Non-award tuition fees are set by the Division offering the course. To determine the cost of this course, go to:
How to determine the relevant non award tuition fee. (Opens new window)

Not all courses are available on all of the above bases, and students must check to ensure that they are permitted to enrol in a particular course.

* Equivalent Full Time Study Load. Please note all EFTSL values are published and calculated at ten decimal places. Values are displayed to three decimal places for ease of interpretation

Course Coordinators

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