MLL406 - Taxation
Unit details
| Year | 2025 unit information |
|---|---|
| Enrolment modes: | Trimester 1: Burwood (Melbourne), Online |
| Credit point(s): | 1 |
| EFTSL value: | 0.125 |
| Unit Chair: | Trimester 1: Mark Bowler-Smith |
| Cohort rule: | For Bachelor of Laws (including combined Law awards) students only |
| Prerequisite: | Students must have passed MLP219 and MLP331 and plus 8 additional MLL/MLP/MLT coded law units Note: Students who have commenced before Trimester 1 2022, and have successfully completed MLL111, are not required to complete MLP219 |
| Corequisite: | Nil |
| Incompatible with: | MLC301 |
| Educator-facilitated (scheduled) learning activities - on-campus unit enrolment: | 2 hour on-campus lecture (recordings provided) and 1 hour on-campus seminar (recordings provided) each week |
| Educator-facilitated (scheduled) learning activities - online unit enrolment: | 2 hour online lecture (recordings provided) and 1 hour online seminar (recordings provided) each week |
| Typical study commitment: | Students will on average spend 150 hours over the teaching period undertaking the teaching, learning and assessment activities for this unit. This will include educator guided online learning activities within the unit site. |
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.
Learning Outcomes
| ULO | These are the Unit Learning Outcomes (ULOs) for this unit. At the completion of this unit, successful students can: | Alignment to Deakin Graduate Learning Outcomes (GLOs) |
|---|---|---|
| ULO1 | Identify and locate relevant provisions of the Income Tax Assessment Acts (ITAA) and associated Acts, relevant judicial decisions and administrative rulings. | GLO1: Discipline-specific knowledge and capabilities |
| ULO2 | Evaluate and interpret the ITAA and associated Acts, relevant judicial decisions and administrative rulings. | GLO1: Discipline-specific knowledge and capabilities |
| ULO3 | Apply selected provisions of the ITAA and associated Acts. | GLO1: Discipline-specific knowledge and capabilities |
Assessment
| Assessment Description | Student output | Grading and weighting (% total mark for unit) | Indicative due week |
|---|---|---|---|
| Assessment 1: (Individual) Problem based Written Assignment | 2000 words | 40% | Week 9 |
| Examination: Specified resources | 2 hours | 60% | End-of-unit assessment period |
The assessment due weeks provided may change. The Unit Chair will clarify the exact assessment requirements, including the due date, at the start of the teaching period.
Learning resource
The texts and reading list for MLL406 can be found via the University Library.
Note: Select the relevant trimester reading list. Please note that a future teaching period's reading list may not be available until a month prior to the start of that teaching period so you may wish to use the relevant trimester's prior year reading list as a guide only.
Unit Fee Information
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