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Unit of Study ACC10179 - Papua New Guinea Taxation (2019)

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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 define and state the purposes of taxation
2 explain the constitutional taxing powers of PNG Government
3 differentiate receipts that are assessable, capital and exempt under the ITA 1959 as well as deductions that are allowable and non-allowable under the ITA 1959
4 calculate the tax liabilities of different types of taxpayers
5 explain the taxation administration in relation to the processes and systems in place to enhancing tax compliance and revenue collection
6 explain the best tax practice available to tax professionals and taxpayers under the ITA 1959
7 explain the basics of how goods and services tax operates.

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

  1. define and state the purposes of taxation
    • GA1:
    • GA4:
  2. explain the constitutional taxing powers of PNG Government
    • GA4:
  3. differentiate receipts that are assessable, capital and exempt under the ITA 1959 as well as deductions that are allowable and non-allowable under the ITA 1959
    • GA4:
    • GA6:
  4. calculate the tax liabilities of different types of taxpayers
    • GA4:
    • GA6:
  5. explain the taxation administration in relation to the processes and systems in place to enhancing tax compliance and revenue collection
    • GA1:
    • GA4:
  6. explain the best tax practice available to tax professionals and taxpayers under the ITA 1959
    • GA1:
    • GA4:
  7. explain the basics of how goods and services tax operates.
    • GA4:

Prescribed learning resources

Prescribed Texts
  • No prescribed texts.

Prescribed Texts
  • No prescribed texts.

Prescribed Learning Resources may change in future Teaching Periods.