Unit details
MLC301 - Principles of Income Tax Law
| Offered at: | (B, G, W, X) |
|---|---|
| Credit point(s): | 1 |
| Offerings: | Trimester 1 (B, G, W, X), Trimester 3 (X) |
| EFTSL value: | 0.125 |
| Unit chair: | W Obst (Trimester 1), J Lynch (Trimester 3) |
| Coordinator: | R Hanegbi (B), J Farrell (G), W Obst (W, X) |
| Prerequisite: | MLC101 or MLL111 |
| Corequisite: | Nil |
| Incompatible with: | MLL406 |
| Contact hours: | 3 x 1 hour lectures, 1 x 1 hour tutorial per week |
| Note: Online teaching methods require internet access. Please refer to the most current computer specifications. | |
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
Tests (2x20%) 40%, 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** | Student Contribution Rate*** | Fee rate - Domestic Students | Fee rate - International students |
| $1178 | $1178 | $1178 | $2722 | $2846 |
* Student contribution rate for Commonwealth Supported students who commenced studies from 2010
** Student contribution rate for Commonwealth Supported students who commenced studies from 2009
*** Student contribution rate for Commonwealth Supported students who commenced studies from 2008
Please note: Unit fees listed do not apply to Deakin Prime students.
