MLL406 - Taxation

Unit details

Year:

2024 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

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.

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 

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.

ULO These are the Learning Outcomes (ULO) for this unit. At the completion of this unit, successful students can: Deakin Graduate Learning Outcomes
ULO1

Demonstrate an understanding of the principles that govern the operation of the ITAA.

GLO1: Discipline-specific knowledge and capabilities
GLO3: Digital literacy

ULO2

Demonstrate a knowledge of how selected provisions of the ITAA and associated Acts operate in practice.

GLO1: Discipline-specific knowledge and capabilities
GLO3: Digital literacy
GLO4: Critical thinking

ULO3

Demonstrate the skills necessary to successfully approach new and unfamiliar taxation law problems. Showing the following skills:

  1. Researching and interpreting the ITAA and associated Acts
  2. Researching and interpreting and evaluating relevant judicial decisions
  3. Researching and interpreting and evaluating administrative rulings

GLO1: Discipline-specific knowledge and capabilities
GLO3: Digital literacy
GLO4: Critical thinking
GLO5: Problem solving

ULO4

Develop an interest and enthusiasm to maintain an active interest in developments in Taxation Law.

GLO3: Digital literacy
GLO8: Global citizenship

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 the unit can be found on the University Library via the link below: MLL406 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

Fees and charges vary depending on the type of fee place you hold, your course, your commencement year, the units you choose to study and their study discipline, and your study load.

Tuition fees increase at the beginning of each calendar year and all fees quoted are in Australian dollars ($AUD). Tuition fees do not include textbooks, computer equipment or software, other equipment or costs such as mandatory checks, travel and stationery.

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