10862 (v.4) Taxation 335

Area:

School of Business Law

Credits:

25.0

Contact Hours:

3.0

Laboratory:

1 x 3 Hours Weekly

Prerequisite(s):

11041 (v.4) Taxation 331 or any previous version

Syllabus:

Income tax administration in Australia. Paying tax, avoiding tax, breaches and disputes with the Taxation Commissioner.

Unit Outcomes:

On successful completion of this unit students will have- Understood the way in which the Australian Taxation Office administers the income tax legislation and associated legislation such as the Superannuation Guarantee and Taxation Administration Act. Appreciated the issues involved in tax administration. Understood how the tax avoidance provisions operate to impact on income tax decision making. Appreciated the process by which income tax is administered, that is lodgement and assessment of returns, collection of the tax, audits and appeals. Appreciated the issues facing the tax profession, including ethical dilemmas.

Text and references listed above are for your information only and current as of September 30, 2003. Please check with the unit coordinator for up-to-date information.

Unit References:

Master Tax Guide. CCH Australia. Woellner, Vella Burns and Barkozky. Australian Taxation Law. CCH Australia.

Unit Texts:

Taxation 335 Unit Guide. Bentley, Curtin University of Technology. Coleman, Boccabella and Hart. Australian Tax Analysis: Cases, Questions and Commercial Applications. Australian Tax Practice. Income Tax Legislation.

Unit Assessment Breakdown:

External Assessment - Assignment (One) 25%, Assignment (Two) 25%, Final Examination 50%. This is by grade/mark assessment. Internal Assessment - Final Examination 60%, Mid-semester Test 30%, Participation 10%. This is by grade/mark assessment.

Year	Location	Period	Internal	Area External	Central External
2004	Bentley Campus	Semester 1			Y
2004	Bentley Campus	Semester 2	Y