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2022 unit information
For Bachelor of Laws (including combined Law awards) students only
MLL119 and MLL219 and MLL331 and must have successfully completed 7 additional MLL units
Note: Students who have commenced before Trimester 1 2022, and have successfully completed MLL111, are not required to complete MLL119 and MLL219
MLC301
Students will on average spend 150 hours over the teaching period undertaking the teaching, learning and assessment activities for this unit.
2h class + 1h seminar per week
2h class (recordings provided) + 1h online seminar per week
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.
Demonstrate an understanding of the principles that govern the operation of the ITAA
GLO1: Discipline-specific knowledge and capabilitiesGLO3: Digital literacy
ULO2
Demonstrate a knowledge of how selected provisions of the ITAA and associated Acts operate in practice
GLO1: Discipline-specific knowledge and capabilitiesGLO3: Digital literacyGLO4: Critical thinking
ULO3
Demonstrate the skills necessary to successfully approach new and unfamiliar taxation law problems. Showing the following skills:
GLO1: Discipline-specific knowledge and capabilitiesGLO3: Digital literacyGLO4: Critical thinkingGLO5: Problem solving
ULO4
Develop an interest and enthusiasm to maintain an active interest in developments in Taxation Law
GLO3: Digital literacyGLO8: Global citizenship
These Unit Learning Outcomes are applicable for all teaching periods throughout the year
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.
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.
Click on the fee link below which describes you: