Involves the study of the taxation of income under the
Income Tax Assessment Acts. The unit provides an understanding of the assessment of income tax adequate for those not planning on specialising in income tax practice. The unit is divided into the following parts: the concepts of assessable income (including the taxation of capital gains); allowable deductions; tax accounting; the taxation of particular classes of taxpayers; tax avoidance; tax planning; and tax administration. One or more special topics may also be covered.
2 hour seminar per week and tutorials (TBA)
FLEXIBLE & ONLINE STUDY OPTIONS Note: Class attendance may still be required
Units are offered in attending mode unless otherwise indicated (that is attendance is required at the campus identified). A unit identified as offered by distance, that is there is no requirement for attendance, is identified with a nominal enrolment campus. A unit offered to both attending students and by distance from the same campus is identified as having both modes of study.
Campus - H Hobart, L Launceston, W Burnie. Study Centre - V Sydney, R Rozelle, P Beauty Point. Distance units may also have a campus identifier of I Isolated, N Interstate, O Overseas. Units delivered in Transnational Education (TNE) Programs have a campus identifier of A Hangzhou, F Fuzhou, G Shanghai, K KDU Malaysia, Q Kuwait or Y Hong Kong.