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Area/Catalogue
ACCT 3016

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Course Level
Undergraduate

online

Study Method
100% online

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Course ID
163922

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Unit Value
4.5

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UniSA Online Elective Course
Yes

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Duration
10 weeks

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Availability/Timetable(s)
Study Period 3
Study Period 6

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

Degree this course is offered in