• Offered by Research School of Accounting
  • ANU College ANU College of Business and Economics
  • Classification Specialist
    Transitional
  • Course subject Business
  • Areas of interest Law, Accounting, Commerce
  • Academic career PGRD
  • Course convener
    • Dr Sonali Walpola
  • Mode of delivery In Person
  • Offered in First Semester 2018
    Second Semester 2018
    See Future Offerings

The course introduces students to taxation law in Australia with a focus on income tax. The important provisions of the Income Tax Assessment Acts 1936 and 1997 about the concepts of income, capital and deductions are considered in detail.  The course also covers some international aspects of income tax, the tax treatment of different entities, tax planning and the goods and services tax.

Learning Outcomes

Upon successful completion, students will have the knowledge and skills to:

On satisfying the requirements for this course, students should be able to:
1. Recognise situations (business or otherwise in relation to individuals and other entities) that have income tax or goods and services tax implications;
2. Identify the tax issues involved;
3. Research for and apply the relevant tax law to those situations and issues;
4. Compute the quantum of tax base and tax liability;
5. Identify tax planning opportunities;
6. Analyse and evaluate the tax implications of alternative arrangements;
7. Communicate their reasoning, computation, conclusions and recommendations in a clear and concise manner with reference to relevant statutory provisions and case law.

Other Information

 See the course outline on the College courses page. Outlines are uploaded as they become available. 

Indicative Assessment

Typical assessment may include, but not restricted to, class participation, assignment(s),
quizzes and examination(s).

The ANU uses Turnitin to enhance student citation and referencing techniques, and to assess assignment submissions as a component of the University's approach to managing Academic Integrity. While the use of Turnitin is not mandatory, the ANU highly recommends Turnitin is used by both teaching staff and students. For additional information regarding Turnitin please visit the ANU Online website.

Workload

Students taking this course are expected to commit at least 10 hours a week to completing the work. This will include 3 hours per week in class and at least 7 hours a week on average (including non-teaching weeks) on course, reading, writing and assignment work.

 

Requisite and Incompatibility

To enrol in this course you must have completed BUSN7052 and You are not able to enrol in this course if you have previously completed BUSN3014 or LAWS2221

Fees

Tuition fees are for the academic year indicated at the top of the page.  

If you are a domestic graduate coursework or international student you will be required to pay tuition fees. Tuition fees are indexed annually. Further information for domestic and international students about tuition and other fees can be found at Fees.

Student Contribution Band:
3
Unit value:
6 units

If you are an undergraduate student and have been offered a Commonwealth supported place, your fees are set by the Australian Government for each course. At ANU 1 EFTSL is 48 units (normally 8 x 6-unit courses). You can find your student contribution amount for each course at Fees.  Where there is a unit range displayed for this course, not all unit options below may be available.

Units EFTSL
6.00 0.12500
Domestic fee paying students
Year Fee
2018 $3660
International fee paying students
Year Fee
2018 $5160
Note: Please note that fee information is for current year only.

Offerings and Dates

The list of offerings for future years is indicative only

First Semester

Class number Class start date Last day to enrol Census date Class end date Mode Of Delivery Class Summary
2702 19 Feb 2018 27 Feb 2018 31 Mar 2018 25 May 2018 In Person N/A

Second Semester

Class number Class start date Last day to enrol Census date Class end date Mode Of Delivery Class Summary
8059 23 Jul 2018 30 Jul 2018 31 Aug 2018 26 Oct 2018 In Person N/A

Responsible Officer: Registrar, Student Administration / Page Contact: Website Administrator / Frequently Asked Questions