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BTX5003 - CPA taxation

6 points, SCA Band 3, 0.125 EFTSL

Postgraduate Faculty of Business and Economics

Leader(s): Mr Ken Devos

Offered

Clayton First semester 2009 (Evening)

Synopsis

The unit looks at all major issues surrounding Australian taxation law, including principles of assessable income and allowable deductions; capital gains tax; capital expenditure allowances; fringe benefits tax; the taxation of individuals, companies, partnerships and trusts; the administration of the tax system and the goods and services tax. The unit is aimed at students who are completing the CPA professional program.

Objectives

The learning goals associated with this unit are to:

  • analyse and apply the appropriate taxation law for various income and capital receipts in given fact situations
  • analyse and apply the appropriate taxation law for both general and specific deductions in given fact situations
  • calculate the taxable value of various fringe benefits
  • apply relevant principles in the taxation of individuals, partnerships, trusts and companies
  • apply appropriate taxation law to transactions under the GST and Tax administration systems.

Assessment

Examination: 100%

Contact hours

3 hours per week

Prerequisites

Associate membership CPA Australia

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