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UO Taxation
Course Level Postgraduate
Area/Catalogue
ACCT 5031
Course Level
Postgraduate
Study Method
100% online
Course ID
168203
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 2024.
Course aim
To enable students to provide advice on important provisions of income tax, fringe benefits tax, legislation and associated case law.
Course content
Introduction to income tax in Australia; residence; source of income; concept of income; income/capital distinctions; windfall gains; mutuality; statutory income; exempt income; derivation; capital gains; employment and business income; introduction to fringe benefits tax; general and specific deductions, including depreciation; tax offsets; trading stock; taxation treatment of partnerships; trusts and companies; anti-avoidance provisions; tax planning; tax administration.
Textbooks
Nil
Prerequisites
Common to all relevant programs | |
---|---|
Subject Area & Catalogue Number | Course Name |
COML 5018 | UO Financial Advice Regulatory and Legal Obligations |
Corequisite(s)
Nil
Teaching Method
Component | Duration | ||
---|---|---|---|
EXTERNAL, ONLINE ACTIVITY | |||
Online | 30 hours 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:
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