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

Unit Summary

Unit type

UG Coursework Unit

Credit points

12

Pre-requisites

ACCT2001 - Taxation

Unit aim

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

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

Prescribed texts

  • No 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 texts may change in future teaching periods.