MLL406 - Taxation
Unit details
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Enrolment modes: | (B, S, W, X) |
---|---|
Credit point(s): | 1 |
Previously coded as: | MLL322 |
EFTSL value: | 0.125 |
Cohort rule: | (For Bachelor of Laws students only) |
Unit chair: | L Xynas |
Coordinator: | L Xynas (B), J Lynch (X), W Obst (W), TBC (S) |
Prerequisite: | MLL111, MLL221 and must have successfully completed 8 Law units |
Corequisite: | Nil |
Incompatible with: | MLC301 |
Contact hours: | 4 x 1 hour lectures per week |
Note:Online teaching methods require internet access. Please refer to the most current computer specifications. |
Content
The unit provides an introduction to the role of taxation as an instrument of government policy. Topics include: an introduction to the concepts of income and capital receipts; income from business, property and personal services; deductions and exemptions; taxation of capital gains; tax accounting, trading stock and fringe benefits tax. It also includes an introduction to the Goods and Services Tax.Assessment
Written Assignment (Research/Problem Based) 4000 words 40%, Examination 2 hours 60%
Unit Fee Information
Student Contribution Rate* | Student Contribution Rate** | Fee rate - Domestic Students | Fee rate - International students |
$1224 | $1224 | $2859 | $2955 |
* 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.