ACC611 Taxation Law and Practice

What is this course about?

Description

Business decisions require consideration of the taxation implications. This course is designed to provide you with the ability to interpret and apply taxation legislation, judicial interpretations and policy, and taxation practice. This is a key course if you wish to pursue a career in professional accounting. Topics include the background, sources, functions and objectives of the Australian tax system, income, deductions, trading stock, CGT, FBT, GST, administration of taxation law, offsets, rates and levies, superannuation, taxation entities and other relevant and current taxation issues.

How will this course be delivered?

Course Topics

Am I eligible to enrol in this course?

Refer to the UniSC Glossary of terms for definitions of “pre-requisites, co-requisites and anti-requisites”.

Pre-requisites

BUS503 and enrolled in any PGRD Program

Co-requisites

Not applicable

Anti-requisites

Not applicable

Specific assumed prior knowledge and skills (where applicable)

Not applicable

Microcredential Information

Not applicable

How am I going to be assessed?

Grading Scale

Standard Grading (GRD)

Details of early feedback on progress

The course includes early assessment by way of the Task 1 individual weekly quizzes that commence in Tutorial 1 (Week 1). These quizzes provide formative feedback on academic progress and identify the need for additional support.

Assessment tasks

N/A

2 hours

3 hours

Directed study hours

A 12-unit course will have total of 150 learning hours which will include directed study hours (including online if required), self-directed learning and completion of assessable tasks. Student workload is calculated at 12.5 learning hours per one unit.

What resources do I need to undertake this course?

Please note: Course information, including specific information of recommended readings, learning activities, resources, weekly readings, etc. are available on the course Canvas site– Please log in as soon as possible.

Prescribed text(s) or course reader

You need regular access to the resource(s) below. Many texts are available as ebooks through the Library at no additional cost.

Specific requirements

Not applicable

Assessment: Academic Integrity

Academic integrity is the ethical standard of university participation. It ensures that students graduate as a result of proving they are competent in their discipline. This is integral in maintaining the value of academic qualifications. Each industry has expectations and standards of the skills and knowledge within that discipline and these are reflected in assessment.

Academic integrity means that you do not engage in any activity that is considered to be academic fraud; including plagiarism, collusion or outsourcing any part of any assessment item to any other person. You are expected to be honest and ethical by completing all work yourself and indicating in your work which ideas and information were developed by you and which were taken from others. You cannot provide your assessment work to others. You are also expected to provide evidence of wide and critical reading, usually by using appropriate academic references.

In order to minimise incidents of academic fraud, this course may require that some of its assessment tasks, when submitted to Canvas, are electronically checked through Turnitin. This software allows for text comparisons to be made between your submitted assessment item and all other work to which Turnitin has access.

Assessment: Additional Requirements

Assessment: Submission penalties

Links to relevant University policy and procedures

For more information on Academic Learning & Teaching categories including:

• Assessment: Courses and Coursework Programs
• Review of Assessment and Final Grades
• Supplementary Assessment
• Central Examinations
• Deferred Examinations
• Student Conduct
• Students with a Disability

For more information, visit https://www.usc.edu.au/explore/policies-and-procedures#academic-learning-and-teaching

Student Charter

UniSC is committed to excellence in teaching, research and engagement in an environment that is inclusive, inspiring, safe and respectful. The Student Charter sets out what students can expect from the University, and what in turn is expected of students, to achieve these outcomes.

General Enquiries

• In person:
  • UniSC Sunshine Coast - Student Central, Ground Floor, Building C, 90 Sippy Downs Drive, Sippy Downs
  • UniSC Moreton Bay - Service Centre, Ground Floor, Foundation Building, Gympie Road, Petrie
  • UniSC SouthBank - Student Central, Building A4 (SW1), 52 Merivale Street, South Brisbane
  • UniSC Gympie - Student Central, 71 Cartwright Road, Gympie
  • UniSC Fraser Coast - Student Central, Student Central, Building A, 161 Old Maryborough Rd, Hervey Bay
  • UniSC Caboolture - Student Central, Level 1 Building J, Cnr Manley and Tallon Street, Caboolture
• Tel:+61 7 5430 2890
• Email:studentcentral@usc.edu.au