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Unit of Study ACC00132 - Taxation (2017)

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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
GA1 GA2 GA3 GA4 GA5 GA6 GA7
1 communicate tax information to client taxpayers
2 apply the principles of the law and practice of income taxation in Australia as it applies to individual and small business taxpayers
3 describe the principles of the goods and services tax (GST), fringe benefits tax, the wine tax, the luxury car and the fuel tax and state-based taxes including payroll tax, stamp duty, and land tax
4 solve specific taxation problems in the areas of income tax, fringe benefits tax and goods and services tax
5 use information systems in taxation practice including the preparation of a Business Activity Statement (BAS), Instalment Activity Statement (IAS) and an individual income Tax return
6 explain the statutory and professional obligations of a tax agent and how they influence practitioner conduct in routine contexts

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

  1. communicate tax information to client taxpayers
    • GA6:
  2. apply the principles of the law and practice of income taxation in Australia as it applies to individual and small business taxpayers
    • GA4:
    • GA5:
  3. describe the principles of the goods and services tax (GST), fringe benefits tax, the wine tax, the luxury car and the fuel tax and state-based taxes including payroll tax, stamp duty, and land tax
    • GA4:
  4. solve specific taxation problems in the areas of income tax, fringe benefits tax and goods and services tax
    • GA4:
    • GA5:
  5. use information systems in taxation practice including the preparation of a Business Activity Statement (BAS), Instalment Activity Statement (IAS) and an individual income Tax return
    • GA5:
  6. explain the statutory and professional obligations of a tax agent and how they influence practitioner conduct in routine contexts
    • GA5:
    • GA6:

Prescribed learning resources

Prescribed Texts
  • No prescribed texts.

Prescribed Texts
  • No prescribed texts.

Prescribed Texts
  • No prescribed texts.

Prescribed Texts
  • No prescribed texts.

Prescribed Learning Resources may change in future Teaching Periods.