MLL406 - Taxation
Year: | 2021 unit information |
---|---|
Enrolment modes: | Trimester 2: Burwood (Melbourne), Waterfront (Geelong), Cloud (online) |
Credit point(s): | 1 |
Previously coded as: | MLL322 |
EFTSL value: | 0.125 |
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 |
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 (online) | 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.
Unit Fee Information
Click on the fee link below which describes you: