Unit details
MLL406 - Taxation
| Offered at: | (B, S, W, X) |
|---|---|
| Credit point(s): | 1 |
| Offerings: | Trimester 2 |
| EFTSL value: | 0.125 |
| Previously coded as: | MLL322 |
| 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.
