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MLL406 - Taxation

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), Waterfront (Geelong), Cloud (online)
Credit point(s):1
Previously coded as:MLL322
EFTSL value:0.125
Unit Chair:Trimester 2: Mark Bowler-Smith
Cohort rule:For Bachelor of Laws (including combined Law awards) students only
Prerequisite:

MLL111, MLL331 and must have successfully completed 8 Law units

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.

Scheduled learning activities - campus:

2h class + 1h seminar per week

Scheduled learning activities - cloud:

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

 

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

 

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) - Written Assignment (Letter of advice: Problem Based) 2000 words 40% Week 9
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: 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

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