This unit provides an introduction to Australian taxation relevant to a broad range of roles in the private, commercial and governmental sectors. Topics include income tax (including CGT and anti-avoidance provisions), GST, FBT and tax administration.
Minimum total expected workload to achieve the learning outcomes for this unit is 144 hours per semester typically comprising a mixture of scheduled learning activities and independent study. Independent study may include associated readings, assessment and preparation for scheduled activities. You are expected to complete all pre-class activities prior to your scheduled class, and post-class activities should be completed after your scheduled class. Learning activities may include a combination of teacher directed, peer directed and online engagement activities.
identify conceptual structures in core tax provisions and apply them in an ordered approach. Considerations include tax administration, anti-avoidance provisions and tax ethics
understand the operation of the Australian taxation system including the interaction of income tax with other taxes; and explain policy issues underpinning Australia's tax system
recognise fundamental tax concepts, identify legislative provisions as well as judicial principles and apply them to analyse personal, property and business scenarios
explain and calculate income tax (including CGT), GST and FBT.
