Course overview
The aim of this course is to introduce students to income tax and to satisfy the educational requirements of the professional accounting bodies. 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
Course learning outcomes
- Discuss and apply the operation of the income tax, fringe benefits tax and goods and services tax systems and associated legislation.
- Discuss and apply case law to interpret the legislation.
- Prepare reasonably argued positions to justify application of the legislation and case law to factual scenarios.
- Describe basic tax planning
- Explain the administrative aspects of taxation, including assessments, amendments, objections and appeals
- Examine policy issues underpinning the income tax system
- Demonstrate Business Enterprise Skills in the context of the Accounting discipline: Problem Solving (advanced level).
Availability
Class details
Online
Class number 2095
Section 01OL
Size 500
Available 489
Notes:
Class details
Online
Class number 4091
Section 01OL
Size 500
Available 490
Notes:
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