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MLC301 - Principles of Income Tax Law

Unit details

Year2016 unit information
Enrolment modes:Trimester 1: Burwood (Melbourne), Warrnambool, Waterfront (Geelong), 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 or MLC201 or MLL111

Corequisite:

For students commencing courses M300, M307, D301, D313, D317, D321, D322, D325, D338, D366 or D388 from T1 2016: MAA103, MAE101, MAF101, MIS171, MLC101, MMK101, MMM132, MWL101.

Incompatible with: MLL406
Contact hours:

Campus: 3 x 1 hour classes, 1 x 1 hour seminar per week

Cloud(online): Learning experiences are via CloudDeakin

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) - Written Assignment (1500 words) - 20%

Assessment 2 (Individual) - Written Assignment (1500 words) - 20%

Examination (3 hours) - 60%

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

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