UO Taxation Law 1
Course Level Undergraduate
Area/Catalogue
ACCT 3016
Course Level
Undergraduate
Study Method
100% online
Course ID
163922
Unit Value
4.5
UniSA Online Elective Course
Yes
Duration
10 weeks
Fees
View fees for this course
This course has not been
timetabled for 2023.
Course aim
To introduce students to income tax and to satisfy the educational requirements of the professional accounting bodies.
Course content
Introduction to the Tax Agent Services Act (2009); introduction to the income tax system and legislation; ordinary income; derivation of income; statutory income; exempt income; residence and source; introduction to capital gains tax; introduction to fringe benefits tax and legislation; introduction to the goods and services tax and legislation; general deductions; specific deductions; tax offsets; depreciation; trading stock; small business concessions; taxation treatment of partnerships, trusts, minors, companies including dividend imputation, and superannuation; introduction to international taxation; anti-avoidance provisions; tax planning; tax administration
Textbooks
Nil
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, ONLINE ACTIVITY | |||
| 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
Case study, Examination
Fees
EFTSL*: 0.125
Commonwealth Supported program (Band 4C)
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 university. 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
