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Unit of Study ACCT3001 - Advanced Taxation (2023)

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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

Module 1: Review of the Australian taxation system including taxation of companies, shareholders, and dividends

Module 2: Taxation of partnerships and trusts

Module 3: Taxation of superannuation funds and benefits

Module 4: Taxation of small business entities

Module 5: Taxation of foreign income and foreign residents, and international tax issues

Module 6: Tax avoidance and tax planning

Availabilities

Location Domestic International
Gold Coast
Term4
Term4
Online
Term2,4
Term2

Learning outcomes

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:

apply the law and practice of income taxation in Australia in relation to small business entities and superannuation funds

identify and evaluate international taxation issues

explain the operation of anti-avoidance provisions

apply various tax planning techniques that can be used to legitimately minimise taxpayers' liability to income tax.

Prescribed learning resources

Prescribed Texts
  • The prescribed text is updated every financial year. Please refer to the Unit's MySCU site for the edition details of your text, Principles of Taxation Law, Thomson Reuters (Professional) Australia Limited, Pyrmont, NSW.
Prescribed Resources/Equipment

  • Australian Master Tax Guide (year appropriate as per MySCU) eText (accessed via the Library portal).

Prescribed Texts
  • The prescribed text is updated every financial year. Please refer to the Unit's MySCU site for the edition details of your text, Principles of Taxation Law, Thomson Reuters (Professional) Australia Limited, Pyrmont, NSW.
Prescribed Resources/Equipment

  • Access to a computer with a webcam and reliable internet connection.  Students will be required to complete an onboarding process to verify their identity before attempting the online exam in this unit.

     

  • Australian Master Tax Guide (year appropriate as per MySCU) eText (accessed via the Library portal).

     

Prescribed Learning Resources may change in future Teaching Periods.