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
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