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2023 unit information
Nil
MAA790, MLC731
Students will on average spend 150 hours over the teaching period undertaking the teaching, learning and assessment activities for this unit.
1 x 2 hour class and 1 x 1 hour seminar per week
1 x 2 hour class (recordings provided) and 1 x 1 hour online seminar per week
The unit aims to familiarise students with the principles underlying the Income Tax Assessment Act (ITAA 1936 and 1997) so that they have the necessary skills to successfully approach and research complex problems involving income tax issues. Topics include: the position and importance of income tax in the range of Commonwealth and state taxes; concepts of income and capital; deductions and exemptions; tax offsets; taxation of capital gains, fringe benefits and trading stock; taxation of companies; dividend imputation; taxation of individuals, partners, trustees and beneficiaries.
Analyse and apply tax legislation and relevant case law to problem-based scenarios related to personal and business transactions.
GLO1: Discipline-specific knowledge and capabilitiesGLO4: Critical thinking
ULO2
Use a range of digital resources to research and obtain relevant information to inform well-reasoned arguments on tax policy matters.
GLO3: Digital literacy
ULO3
Evaluate tax doctrine to critique policy and legal reform issues related to tax law.
GLO4: Critical thinking
ULO4
Evidence intellectual curiosity and independent thought in evaluating the application of tax law.
GLO6: Self-management
Assessment 1: (Individual) Written Assignment Part A: Problem based written assignmentPart B: Report (Research)
Part A: 1500 words Part B: 1500 words
Part A: 20%Part B: 20%
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.
Hurdle requirement: achieve at least 50% of the marks available on the examination to evidence a minimum proficiency in the aligned discipline learning outcomes included in this unit.
The texts and reading list for the unit can be found on the University Library via the link below: MLC703 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.
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