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|Offered at:||(B, X)|
|Incompatible with:||MAA790, MLC731|
|Contact hours:||1 x 3 hour seminar per week|
|Note: Online teaching methods require internet access. Please refer to the most current computer specifications.|
The unit aims to familiarise students with the principles underlying the Income Tax Assessment Act (ITAA 1936 and 1997) so that they have the necessary skills to successfully approach and research complex problems involving income tax issues. Topics include: the position and importance of income tax in the range of Commonwealth and state taxes; concepts of income and capital; deductions and exemptions; tax offsets; taxation of capital gains, fringe benefits and trading stock; taxation of companies; dividend imputation; taxation of individuals, partners, trustees and beneficiaries.
Written assignment 3000 words 30%, examination 3 hours 70%
Hurdle requirement: achieve at least 50% of the marks available on the examination.
Unit Fee Information
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