Year
2011
Units
4.5
Contact
1 x 3-hour workshop weekly
Prerequisites
1 Admission into MAF-Master of Accounting and Finance
1a Admission into MACC-Master of Accounting
1b Admission into MAM-Master of Accounting and Marketing
Must Satisfy: ((1 or 1a or 1b))
Enrolment not permitted
BUSN9112 has been successfully completed
Course context
Master of Accounting
Topic description
This topic examines Australian taxation law and has a specific focus on the following: tax and policy, goods and services tax, income tax law, residence and source, ordinary income, statutory income, capital gains tax, general deductions, specific deductions, entities - basics, anti-avoidance, tax planning, fringe benefits tax, and tax technical research.
Educational aims
This topic aims to:
  • introduce students to taxation law and policy principles, covering a broad range of Commonwealth taxation law
  • provide students with an understanding of the principles of taxation law
  • equip students with skills to keep up to date with ongoing reforms
  • develop generic cognitive skills (especially analytical and evaluative skills), and behavioural skills (personal and interpersonal skills) which can be employed in an organisational work environment.
Expected learning outcomes
On successful completion of this topic it is expected that students will develop:
  • the ability to identify, analyse and synthesise the sources of tax law and apply them to practical situations
  • a broad conceptual understanding and critical thinking skills gained through an understanding of tax policy and tax practice