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MLC709 - Business Taxation Law and Policy

Year:

2020 unit information

Important Update:

Classes and seminars in Trimester 2, 2020 will be online.

Last updated: 2 June 2020

Enrolment modes:Trimester 2: Burwood (Melbourne), Cloud (online)
Credit point(s):1
EFTSL value:0.125
Unit Chair:Trimester 2: Mark Bowler Smith
Prerequisite:

For M649 & M749 students: MLC703

All other students: Nil

 

Corequisite:

For M729 students: MLJ723

For M726 students: MLC703

All other students: Nil

Incompatible with: Nil
Typical study commitment:

Students will on average spend 150 hours over the teaching period undertaking the teaching, learning and assessment activities for this unit.

Scheduled learning activities - campus:

1 x 2 hour class and 1 x 1 hour seminar per week

Scheduled learning activities - cloud:

2h class (recordings provided) + 1h online seminar per week

Content

This unit provides critical, conceptually informed and detailed coverage of taxation law and policy relating to taxation planning; tax avoidance and evasion; capital gains tax; taxation implications of the use of different business structures and the taxation of superannuation entities and contributions.

 

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 in depth working knowledge of taxation law vital to the operation of a business and a critical appraisal of policy issues related to contentious areas of taxation practice.

GLO1: Discipline-specific knowledge and capabilities
ULO2

Communicate effectively in the context of business tax law to given audiences demonstrating an understanding of the appropriate protocols in conveying appropriate taxation advice.

GLO2: Communication
ULO3

Strategically search, evaluate and adapt appropriate information from a range of online sources to articulate the relevant legislation and case law to give well-argued opinions on the likely taxation consequences of medium to complex practical fact situations.

GLO3: Digital literacy
ULO4

Critically analyse information in order to demonstrate an appreciation of the tax planning and policy implications of various business transactions.

GLO4: Critical thinking
ULO5

Create solutions to real world problems by interpreting and applying relevant judicial decisions and legislation.

GLO5: Problem solving

These Unit Learning Outcomes are applicable for all teaching periods throughout the year

Assessment

Assessment Description Student output Grading and weighting
(% total mark for unit)
Indicative due week 
Assessment 1 (Individual) – Policy and law based research essay 2000 words 20% Week 5
Assessment 2 (Individual) – Practical taxation legal problem report 2000 words 20% Week 8
Examination 2 hours 60% Exam 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: MLC709 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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