Taxation Law and Practice

Unit code: BLO2206 | Study level: Undergraduate
12
(One credit point is usually equivalent to one hour of study per week)
City Campus
City Flinders
Footscray Park
Online Real Time
VU Sydney
BLO1105 - Business Law or
BLB1102 - Contracts 1
(Or equivalent to be determined by unit coordinator)
Overview
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Overview

The aim of this unit is to introduce students to the general principles of the taxation laws of Australia through a study of the Income Tax Assessment Act 1936, Income Tax Assessment Act 1997 and other important legislative provisions as well as a study of the common law applying to taxation principles.

Learning Outcomes

On successful completion of this unit, students will be able to:

  1. Elucidate an understanding of theoretical and technical knowledge of taxation law principles as they apply through both legislation and common law;
  2. Apply taxation law for both individuals and business entities in Australia;
  3. Apply taxation principles to make basic calculations as required by a practitioner in taxation practice;
  4. Resolve tax problems by applying common law and legislation in Australia's tax system, including the Tax Agent Services Act 2009; and
  5. Evaluate and utilise the various agencies and administrative bodies who can give further information on taxation issues as required.

Assessment

For Melbourne campuses

Assessment type: Test
|
Grade: 15%
Online quiz
Assessment type: Presentation
|
Grade: 15%
Presentation
Assessment type: Assignment
|
Grade: 30%
Written assignment – letter of advice
Assessment type: Test
|
Grade: 40%
In-class final test

Other locations

For students studying at Central University of Finance and Economics, National School of Business Management, Colombo, Sunway College Johor Bahru, Sunway College Kuala Lumpur
Assessment type: Test
|
Grade: 15%
Online quiz
Assessment type: Assignment
|
Grade: 35%
Written assignment - letter of advice
Assessment type: Test
|
Grade: 50%
In-class final test

Required reading

Principles of Taxation Law.
Sadiq, K., Black, C., Hanegbi, R., Jogarajan, S., Krever, R., Obst, W., & Ting, A. (2021).| Melbourne: Thomson Reuters.

As part of a course

This unit is studied as part of the following course(s):

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