MLL406 - Taxation
| Year: | 2024 unit information |
|---|---|
| Enrolment modes: | Trimester 1: Burwood (Melbourne), Online |
| Credit point(s): | 1 |
| EFTSL value: | 0.125 |
| Cohort rule: | For Bachelor of Laws (including combined Law awards) students only |
| Prerequisite: | Students must have passed MLP219 and MLP331 and plus 8 additional MLL/MLP/MLT coded law units Note: Students who have commenced before Trimester 1 2022, and have successfully completed MLL111, are not required to complete MLP219 |
| 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. This will include educator guided online learning activities within the unit site. |
| Scheduled learning activities - campus | 2 hour on-campus lecture (recordings provided) and 1 hour on-campus seminar (recordings provided) each week |
| Scheduled learning activities - online | 2 hour online lecture (recordings provided) and 1 hour online seminar (recordings provided) each 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
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