units

BTF3931

Faculty of Business and Economics

Undergraduate - Unit

This unit entry is for students who completed this unit in 2013 only. For students planning to study the unit, please refer to the unit indexes in the the current edition of the Handbook. If you have any queries contact the managing faculty for your course or area of study.

print version

6 points, SCA Band 3, 0.125 EFTSL

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LevelUndergraduate
FacultyFaculty of Business and Economics
Organisational UnitDepartment of Business Law and Taxation
OfferedCaulfield First semester 2013 (Day)
Caulfield Second semester 2013 (Day)
Coordinator(s)Mr Toan Le

Synopsis

Assessable income and exempt income; deductions; capital gains tax; fringe benefits tax; goods and services tax; residence and source; individual offsets.

Outcomes

The learning goals associated with this unit are to:

  1. identify and explain the administrative framework within which the federal taxation system operates
  2. calculate income tax and goods and services tax liabilities
  3. identify and analyse fundamental tax concepts such as the distinction between income and capital
  4. apply legislative provisions and judicial principles to practical taxation problems and provide supporting evaluations through the application of statutory and case law principles.

To practice as a tax agent in Australia an accountant is expected to be registered with the Commonwealth Government's Tax Practioner's Board. This unit has been designed to satisfy the requirements of one of two courses required for registration as a tax agent.

Assessment

Within semester assessment: 30%
Examination: 70%

Chief examiner(s)

Contact hours

3 hours per week

Prerequisites

Prohibitions