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Unit details

MLC301 - Principles of Income Tax Law

Year2015 unit information
Enrolment modes:Trimester 1: Burwood (Melbourne), Warrnambool, Waterfront (Geelong), Cloud (online)
Trimester 3: Cloud (online)
Credit point(s):1
EFTSL value:0.125
Cohort rule:

Not available for Bachelor of Law students

Unit chair:

W Obst

Prerequisite:

MLC101, MLC201 or MLL111

Corequisite:Nil
Incompatible with: MLL406
Contact hours: 3 x 1 hour classes, 1 x 1 hour seminar per week

Note:

You will need to access substantial learning resources and experiences in CloudDeakin (Deakin’s online learning environment). Compliance with the Standards in computing, connectivity and student capability are a condition on your enrolment.

Content

This unit covers legal principles applicable to income taxation in Australia. Topics include: assessable income and deductions; capital gains; trading stock; taxable entities; taxation administration; Fringe Benefits Tax; and Goods & Services Tax.

Assessment

Assessment 1 (Individual) - Online Multiple Choice Test - 20%

Assessment 2 (Individual) - Online Long Answer Questions Task - 20%

Examination (3 hours) - 60%

Hurdle requirement: achieve at least 50% of the marks available on the examination.

Unit Fee Information

Student Contribution Rate*Student Contribution Rate**Fee rate - Domestic Students Fee rate - International students
$1283$1283$3049$3151

* Rate for all CSP students, except for those who commenced Education and Nursing units pre 2010
** Rate for CSP students who commenced Education and Nursing units pre 2010
Please note: Unit fees listed do not apply to Deakin Prime students.

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