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 |
ULO2 | Demonstrate a knowledge of how selected provisions of the ITAA and associated Acts operate in practice. | GLO1: Discipline-specific knowledge and capabilities |
ULO3 | Demonstrate the skills necessary to successfully approach new and unfamiliar taxation law problems. Showing the following skills:
| GLO1: Discipline-specific knowledge and capabilities |
ULO4 | Develop an interest and enthusiasm to maintain an active interest in developments in Taxation Law. | GLO3: Digital literacy |
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.
Use the Fee estimator to see course and unit fees applicable to your course and type of place.
For further information regarding tuition fees, other fees and charges, invoice due dates, withdrawal dates, payment methods visit our Current Students website.