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Area/Catalogue
ACCT 3016

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Course Level
Undergraduate

online

Fully Online
Yes

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Course ID
163922

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Unit Value
4.5

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UniSA Online Elective Course
No

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Timetable/s

2018 timetable due for release in October.

Course aim

To introduce students to income tax and to satisfy the educational requirements of the professional accounting bodies.

Course content

Introduction to the income tax system; ordinary income; derivation of income; statutory income; exempt income; residence; introduction to capital gains tax; general deductions; specific deductions; tax offsets; depreciation; trading stock; carrying on business; taxation treatment of partnerships, trusts, minors and companies, including dividend imputation; anti-avoidance provisions; tax planning; tax administration.

Textbooks

Woellner, R, Barkoczy, S, Murphy, S, Evans, C & Pinto, D 2016, Australian Taxation Law, 26th edn, Oxford University Press, Melbourne

Barkoczy, S 2016, Core Tax Legislation & Study Guide, 19th edn , Oxford University Press, Melbourne

Prerequisites

Common to all relevant programs
Subject Area & Catalogue Number Course Name
COML 2020 UO Companies and Partnership Law

Corequisite(s)

Nil

Teaching Method

Component Duration
EXTERNAL, UNISA ONLINE, ONLINE
Online 10 weeks x N/A

Note: These components may or may not be scheduled in every study period. Please refer to the timetable for further details.

Assessment

Task Length Weighting Duration
EXTERNAL, UNISA ONLINE, ONLINE
Assignment 1500 words 30% N/A
Examination N/A 70% 3 hours

Fees

EFTSL*: 0.1250
Commonwealth Supported program (Band 3)
To determine the fee for this course as part of a Commonwealth Supported program, go to:
How to determine your Commonwealth Supported course fee. (Opens new window)

Fee-paying program for domestic and international students
International students and students undertaking this course as part of a postgraduate fee paying program must refer to the relevant program home page to determine the cost for undertaking this course.

Non-award enrolment
Non-award tuition fees are set by the Division offering the course. To determine the cost of this course, go to:
How to determine the relevant non award tuition fee. (Opens new window)

Not all courses are available on all of the above bases, and students must check to ensure that they are permitted to enrol in a particular course.

* Equivalent Full Time Study Load. Please note all EFTSL values are published and calculated at ten decimal places. Values are displayed to three decimal places for ease of interpretation

Online Course Facilitators

Degree this course is offered in