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Area/Catalogue
ACCT 5017

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Course Level
Postgraduate

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Offered Externally
Yes

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Course ID
012989

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Unit Value
4.5

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University-wide elective course
No

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Timetable/s

Second Semester
(Study Period 5)
Course owner

Course owner
School of Commerce

Course aim

To enable students to provide advice on important provisions of income tax, fringe benefits tax, 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)

Nil

Prerequisite(s)

Specific program
Program Subject Area & Catalogue Number Course Name
DMPC ACCT 5023 Financial Accounting
DMPC COML 5009 Commercial Law M
DGFP COML 5017 Financial Advice Regulatory and Legal Obligations
DCFP COML 5017 Financial Advice Regulatory and Legal Obligations
DMFP COML 5017 Financial Advice Regulatory and Legal Obligations

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 N/A

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
Continuous assessment N/A 20% N/A
Case study 1500 words max 20% N/A
Examination N/A 60% 3 hours
EXTERNAL, CITY WEST, ONLINE
Continuous assessment N/A 20% N/A
Case study 1500 words max 20% N/A
Examination N/A 60% 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

Degrees this course is offered in

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