UO Taxation Law 1

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:
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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:
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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