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
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Syllabus: | Income tax administration in Australia. Paying tax, avoiding tax, breaches and disputes with the Taxation Commissioner. |
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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. |
Texts and references listed below are for your information only and current as of September 30, 2003. Some units taught offshore are modified at selected locations. Please check with the unit coordinator for up-to-date information and approved offshore variations to unit information before finalising study and textbook purchases. |
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. |
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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. |
Field of Education: | 90911 Taxation Law | HECS Band (if applicable): | 3 |
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Extent to which this unit or thesis utilises online information: | Informational | Result Type: | Grade/Mark |
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Availability
| Year | Location | Period | Internal | Area External | Central External | | 2004 | Bentley Campus | Semester 1 | | | Y | | 2004 | Bentley Campus | Semester 2 | Y | | |
Area
External | refers to external course/units run by the School or Department, offered online or through Web CT, or offered by research. |
Central
External | refers to external course/units run through the Curtin Bentley-based Distance Education Area |
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