acc3tax taxation
TAXATION
ACC3TAX
2014
Credit points: 15
Subject outline
This subject develops an understanding of Commonwealth income tax legislation and the implications of income tax on individuals and businesses. A practical approach is taken to the subject matter. Topics include the general concepts of assessable income and allowable deductions, (including substantiation provisions, an introduction to capital gains and fringe benefits tax. The taxation of entities will also be covered including; the taxation of partnerships, companies and trusts. The subject will also cover: returns and assessments, objections and appeals.
FacultyFaculty of Business, Economics and Law
Credit points15
Subject Co-ordinatorLivia Gonzaga
Available to Study Abroad StudentsYes
Subject year levelYear Level 3 - UG
Exchange StudentsYes
Subject particulars
Subject rules
Prerequisites LST2BSL and ACC1AMD
Co-requisitesN/A
Incompatible subjectsN/A
Equivalent subjectsN/A
Special conditionsN/A
Learning resources
Readings
| Resource Type | Title | Resource Requirement | Author and Year | Publisher |
|---|---|---|---|---|
| Readings | Australian Taxation Study Manual | Prescribed | Nethercott, Richardson and Devos | CURRENT EDN, C.C.H. AUSTRALIA LTD. |
| Readings | Core Tax Legislation and Study Guide | Prescribed | Barkoczy | CURRENT EDN., C.C.H. AUSTRALIA LTD. |
| Readings | Foundations of Taxation Law | Prescribed | Barkoczy | CURRENT EDN, C.C.H. AUSTRALIA LTD. |
Subject options
Select to view your study options…
Albury-Wodonga, 2014, Semester 1, Online
Overview
Online enrolmentYes
Maximum enrolment sizeN/A
Enrolment information
Subject Instance Co-ordinatorLivia Gonzaga
Class requirements
Scheduled Online ClassWeek: 10 - 22
One 3.0 hours scheduled online class per week on weekdays from week 10 to week 22 and delivered via online.
Assessments
| Assessment element | Comments | % |
|---|---|---|
| Applied questions | 10 | |
| one 1-hour mid semester test | 20 | |
| one 3-hour final examination | Hurdle requirement: Students must achieve at least 40% in the final examination as well as an overall total of 50% to pass the subject | 70 |
Bendigo, 2014, Semester 1, Day
Overview
Online enrolmentYes
Maximum enrolment sizeN/A
Enrolment information
Subject Instance Co-ordinatorMaria Zito
Class requirements
TutorialWeek: 10 - 22
One 1.0 hours tutorial other recurrence on weekdays during the day from week 10 to week 22 and delivered via face-to-face.
LectureWeek: 10 - 22
One 2.0 hours lecture other recurrence on weekdays during the day from week 10 to week 22 and delivered via online.
Assessments
| Assessment element | Comments | % |
|---|---|---|
| Applied questions | 10 | |
| one 1-hour mid semester test | 20 | |
| one 3-hour final examination | Hurdle requirement: Students must achieve at least 40% in the final examination as well as an overall total of 50% to pass the subject | 70 |
Dandenong, 2014, Semester 1, Day
Overview
Online enrolmentYes
Maximum enrolment sizeN/A
Enrolment information
Subject Instance Co-ordinatorLivia Gonzaga
Class requirements
SeminarWeek: 10 - 22
One 2.0 hours seminar other recurrence on weekdays during the day from week 10 to week 22 and delivered via face-to-face.
Assessments
| Assessment element | Comments | % |
|---|---|---|
| Applied questions | 10 | |
| one 1-hour mid semester test | 20 | |
| one 3-hour final examination | Hurdle requirement: Students must achieve at least 40% in the final examination as well as an overall total of 50% to pass the subject | 70 |
Dandenong, 2014, Semester 2, Day
Overview
Online enrolmentYes
Maximum enrolment sizeN/A
Enrolment information
Subject Instance Co-ordinatorLivia Gonzaga
Class requirements
LectureWeek: 31 - 43
One 2.0 hours lecture other recurrence on weekdays during the day from week 31 to week 43 and delivered via face-to-face.
Assessments
| Assessment element | Comments | % |
|---|---|---|
| Applied questions | 10 | |
| one 1-hour mid semester test | 20 | |
| one 3-hour final examination | Hurdle requirement: Students must achieve at least 40% in the final examination as well as an overall total of 50% to pass the subject | 70 |
Melbourne, 2014, Semester 1, Day
Overview
Online enrolmentYes
Maximum enrolment sizeN/A
Enrolment information
Subject Instance Co-ordinatorLivia Gonzaga
Class requirements
LectureWeek: 10 - 22
One 2.0 hours lecture other recurrence on weekdays during the day from week 10 to week 22 and delivered via online.
TutorialWeek: 10 - 22
One 1.0 hours tutorial other recurrence on weekdays during the day from week 10 to week 22 and delivered via face-to-face.
Assessments
| Assessment element | Comments | % |
|---|---|---|
| Applied questions | 10 | |
| one 1-hour mid semester test | 20 | |
| one 3-hour final examination | Hurdle requirement: Students must achieve at least 40% in the final examination as well as an overall total of 50% to pass the subject | 70 |
Melbourne, 2014, Semester 2, Day
Overview
Online enrolmentYes
Maximum enrolment sizeN/A
Enrolment information
Subject Instance Co-ordinatorLivia Gonzaga
Class requirements
LectureWeek: 31 - 43
One 2.0 hours lecture other recurrence on weekdays during the day from week 31 to week 43 and delivered via online.
TutorialWeek: 31 - 43
One 1.0 hours tutorial other recurrence on weekdays during the day from week 31 to week 43 and delivered via face-to-face.
Assessments
| Assessment element | Comments | % |
|---|---|---|
| Applied questions | 10 | |
| one 1-hour mid semester test | 20 | |
| one 3-hour final examination | Hurdle requirement: Students must achieve at least 40% in the final examination as well as an overall total of 50% to pass the subject | 70 |
Shepparton, 2014, Semester 2, Day
Overview
Online enrolmentYes
Maximum enrolment sizeN/A
Enrolment information
Subject Instance Co-ordinatorMaria Zito
Class requirements
LectureWeek: 31 - 43
One 2.0 hours lecture per week on weekdays during the day from week 31 to week 43 and delivered via online.
TutorialWeek: 32 - 43
One 1.0 hours tutorial per week on weekdays during the day from week 32 to week 43 and delivered via face-to-face.
Assessments
| Assessment element | Comments | % |
|---|---|---|
| Applied questions | 10 | |
| one 1-hour mid semester test | 20 | |
| one 3-hour final examination | Hurdle requirement: Students must achieve at least 40% in the final examination as well as an overall total of 50% to pass the subject | 70 |
Sydney, 2014, ACN Semester 1, Day
Overview
Online enrolmentNo
Maximum enrolment sizeN/A
Enrolment information
Subject Instance Co-ordinatorMaria Zito
Class requirements
LectureWeek: 11 - 22
One 3.0 hours lecture other recurrence on weekdays during the day from week 11 to week 22 and delivered via face-to-face.
Assessments
| Assessment element | Comments | % |
|---|---|---|
| Applied questions | 10 | |
| one 1-hour mid semester test | 20 | |
| one 3-hour final examination | Hurdle requirement: Students must achieve at least 40% in the final examination as well as an overall total of 50% to pass the subject | 70 |
Sydney, 2014, ACN Semester 2, Day
Overview
Online enrolmentNo
Maximum enrolment sizeN/A
Enrolment information
Subject Instance Co-ordinatorMaria Zito
Class requirements
LectureWeek: 28 - 39
One 3.0 hours lecture other recurrence on weekdays during the day from week 28 to week 39 and delivered via face-to-face.
Assessments
| Assessment element | Comments | % |
|---|---|---|
| Applied questions | 10 | |
| one 1-hour mid semester test | 20 | |
| one 3-hour final examination | Hurdle requirement: Students must achieve at least 40% in the final examination as well as an overall total of 50% to pass the subject | 70 |