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Unit of Study ACC00134 - Advanced Taxation (2019)

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Unit Snapshot

  • Enrolment information

    It is strongly recommended that you have an ability to read and navigate Australian Income Tax legislation and other taxation legislation in Australia.

Unit description

Extends knowledge of taxation to different business entities including companies, partnerships, trusts, superannuation funds, and special taxpayers and the method and impact of taxation on each using teacher-directed learning activities and case studies. Domestic and international taxation issues will be considered in the context of planning and anti-avoidance.

Unit content

Topic 1: Overview of the Australian taxation system

Topic 2: Small business entities

Topic 3: Taxation of superannuation funds

Topic 4: Taxation of superannuation benefits

Topic 5: Partners and partnerships

Topic 6: Trusts and beneficiaries

Topic 7: Taxation of companies

Topic 8: Shareholders and dividends

Topic 9: Taxation of foreign income and foreign residents

Topic 10: International taxation issues

Topic 11: Tax avoidance and planning

Topic 12: Review

Availabilities

Location Domestic International
Online Session 1 Session 1,  1

Learning outcomes and graduate attributes

Unit Learning Outcomes express learning achievement in terms of what a student should know, understand and be able to do on completion of a unit. These outcomes are aligned with the graduate attributes. The unit learning outcomes and graduate attributes are also the basis of evaluating prior learning.

On completion of this unit, students should be able to:

GA1: Intellectual rigour, GA2: Creativity, GA3: Ethical practice, GA4: Knowledge of a discipline, GA5: Lifelong learning, GA6: Communication and social skills, GA7: Cultural competence
Learning outcome count Learning outcome description GA1 GA2 GA3 GA4 GA5 GA6 GA7
1 apply the law and practice of income taxation in Australia in relation to small business entities and superannuation funds
2 apply the law and practice of income taxation in Australia in relation to companies, trusts, partnerships, and specific taxpayers
3 evaluate international taxation issues
4 explain the operation of anti-avoidance provisions
5 apply various tax planning techniques that can be used to legitimately minimise taxpayers' liability to income tax.

On completion of this unit, students should be able to:

  1. apply the law and practice of income taxation in Australia in relation to small business entities and superannuation funds
    • GA1:
    • GA3:
    • GA4:
  2. apply the law and practice of income taxation in Australia in relation to companies, trusts, partnerships, and specific taxpayers
    • GA1:
    • GA3:
    • GA4:
  3. evaluate international taxation issues
    • GA1:
    • GA4:
  4. explain the operation of anti-avoidance provisions
    • GA3:
    • GA4:
  5. apply various tax planning techniques that can be used to legitimately minimise taxpayers' liability to income tax.
    • GA1:
    • GA3:
    • GA4:

Prescribed learning resources

Prescribed Texts
  • No prescribed texts.

Prescribed Learning Resources may change in future Teaching Periods.