Issues in Taxation

Course code ACFI3070
Available in 2016
2016 Course Timetables

Description

The courses exposes students to more advanced issues relating to the applications of the Income Tax Assessment Acts and related legislation.

Availability

Callaghan

  • Semester 2 - 2016
  • Semester 2 - 2017

Learning Outcomes

On successful completion of the course students will be able to:

1. Demonstrate specific knowledge of Australian income tax laws.

2. Access provisions of the Income Tax Assessment Acts and related legislation.

3. Analyse, evaluate and synthesise information to solve tax problems.

4. Recognise, interpret and investigate tax planning issues in particular factual situations.

5. Communicate technical tax information to client taxpayers.

6. Demonstrate a practical knowledge of professional ethics and standards.

Content

The topics in this course include the following:

  • State Taxes
  • Taxation of Primary Producers, Authors, Inventors & Sports persons;
  • Taxation of Superannuation Funds and the Superannuation Guarantee Scheme;
  • International Taxation;
  • Tax Avoidance and Tax Evasion;
  • Tax Planning;
  • Taxation of Trusts and Minors;
  • Australian Taxation Office Audits and Administration;
  • Tax Agents Regulation;
  • Collection of Income Tax;
  • Penalties and Tax Reform.

Assumed Knowledge

ACFI3004 Taxation

Assessment Items

Written Assignment: Written Assesssment

Quiz: Mid Semester Quiz

Formal Examination: Final Examination

Contact Hours

Callaghan

Workshop

Face to Face On Campus 2 hour(s) per Week for Full Term

Students are expected to complete 4 hours of guided learning via online preparation, lectures, interactive workshops, tutorials, discussion groups or self-directed learning and an additional 6 hours of independent study per week.