MLC301 - Principles of Income Tax Law
|Year||2016 unit information|
|Enrolment modes:||Trimester 1: Burwood (Melbourne), Warrnambool, Waterfront (Geelong), Cloud (online)|
Not available for Bachelor of Law students
MLC101 or MLC201 or MLL111
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.
Campus: 3 x 1 hour classes, 1 x 1 hour seminar per week
Cloud(online): Learning experiences are via CloudDeakin
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 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.