Taxation Law M

Course aim

To equip students with an understanding of important provisions of income tax, fringe benefits tax and associated legislation and associated case law.

Course content

Introduction to income tax in Australia; residence; source of income; concept of income; income/capital distinctions; windfall gains; mutuality; statutory income; exempt income; derivation; capital gains; employment and business income; introduction to fringe benefits tax; general and specific deductions, including depreciation; tax offsets; trading stock; taxation treatment of partnerships; trusts and companies; anti-avoidance provisions; tax planning; tax administration.

Textbook(s)

Woellner RH, Barkoczy, S, Murphy, S, Evans, C & Pinto, D 2015, Australian Taxation Law, 25th edn, CCH Australia, Sydney

Barkoczy S 2015, Core Tax Legislation, 18th edn, CCH Australia, Sydney

Prerequisite(s)

Nil

Corequisite(s)

Common to all relevant programs
Subject Area & Catalogue Number	Course Name
ACCT 5023	Financial Accounting Fundamentals M
COML 5009	Commercial Law M

Or equivalent

Teaching method

Component	Duration
INTERNAL, CITY WEST
Lecture	1.5 hours x 13 weeks
Tutorial	1.5 hours x 12 weeks
EXTERNAL, CITY WEST, DISTANCE EDUCATION
External	x 13 weeks

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

Assessment

Assignment, Case study, Written examination

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:
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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 university. To determine the cost of this course, go to:
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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.