TAXATION
ACC3TAX
2021
Credit points: 15
Subject outline
This subject provides an understanding of Commonwealth income tax legislation and the implications of income tax on individuals and businesses. A problem solving, application-based approach is taken to the subject matter. You will study the general concepts of assessable income and allowable deductions (including substantiation provisions) and be introduced 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 the basic aspects of tax administration and assessments, objections and appeals.
SchoolLa Trobe Business School
Credit points15
Subject Co-ordinatorJohn Harrison
Available to Study Abroad/Exchange StudentsNo
Subject year levelYear Level 3 - UG
Available as ElectiveYes
Learning ActivitiesEngaging with the online and hard-copy materials in preparation for workshops; attending and actively participating in workshop activities; writing answers to the workshop questions and case studies; completing the online test and the group assignment.
Capstone subjectNo
Subject particulars
Subject rules
Prerequisites (LST2BSL and ACC1AMD) or (ACC1AMD and enrolled in LZCOML)
Co-requisitesN/A
Incompatible subjectsN/A
Equivalent subjectsN/A
Quota Management StrategyN/A
Quota-conditions or rulesN/A
Special conditionsN/A
Minimum credit point requirementN/A
Assumed knowledgeN/A
Learning resources
Foundations of Taxation Law
Resource TypeBook
Resource RequirementPrescribed
AuthorBarkoczy
Year2019
Edition/Volume11th
PublisherOxford University Press
ISBNN/A
Chapter/article titleN/A
Chapter/issueN/A
URLN/A
Other descriptionN/A
Source locationN/A
Australian Taxation Study Manual
Resource TypeBook
Resource RequirementPrescribed
AuthorNethercott, Devos & Gonzaga
Year2020
Edition/Volume30th
PublisherOxford University Press
ISBN9780190329365
Chapter/article titleN/A
Chapter/issueN/A
URLN/A
Other descriptionN/A
Source locationN/A
Core Tax Legislation and Study Guide
Resource TypeBook
Resource RequirementPrescribed
AuthorBarkoczy
Year2019
Edition/Volume22nd
PublisherOxford University Press
ISBNN/A
Chapter/article titleN/A
Chapter/issueN/A
URLN/A
Other descriptionN/A
Source locationN/A
Career Ready
Career-focusedNo
Work-based learningNo
Self sourced or Uni sourcedN/A
Entire subject or partial subjectN/A
Total hours/days requiredN/A
Location of WBL activity (region)N/A
WBL addtional requirementsN/A
Graduate capabilities & intended learning outcomes
Graduate Capabilities
Intended Learning Outcomes
Subject options
Select to view your study options…
Albury-Wodonga, 2021, Semester 1, Blended
Overview
Online enrolmentYes
Maximum enrolment sizeN/A
Subject Instance Co-ordinatorJohn Harrison
Class requirements
WorkShopWeek: 10 - 22
One 2.00 hours workshop per week on weekdays during the day from week 10 to week 22 and delivered via face-to-face.
One two-hour weekly face-to-face workshop supported by online and hardcopy materials.
Assessments
| Assessment element | Category | Contribution | Hurdle | % | ILO* |
|---|---|---|---|---|---|
One online test (equivalent to 1,000 words) Test administered via LMS Quiz Tool. | Other | Individual | No | 20 | SILO1, SILO2, SILO3 |
One group assignment case study (equivalent to 500 words per student) Assignment to be submitted via LMS/Turnitin tool. Groups of 2 students. | Assignment | Group | No | 20 | SILO1, SILO2, SILO3, SILO4 |
2 X online test (equivalent to 3,000 words) | Other | Individual | No | 60 | SILO1, SILO2, SILO3, SILO4, SILO5 |
Bendigo, 2021, Semester 1, Blended
Overview
Online enrolmentYes
Maximum enrolment sizeN/A
Subject Instance Co-ordinatorJohn Harrison
Class requirements
WorkShopWeek: 10 - 22
One 2.00 hours workshop per week on weekdays during the day from week 10 to week 22 and delivered via face-to-face.
One two-hour weekly face-to-face workshop supported by online and hardcopy materials.
Assessments
| Assessment element | Category | Contribution | Hurdle | % | ILO* |
|---|---|---|---|---|---|
One online test (equivalent to 1,000 words) Test administered via LMS Quiz Tool. | Other | Individual | No | 20 | SILO1, SILO2, SILO3 |
One group assignment case study (equivalent to 500 words per student) Assignment to be submitted via LMS/Turnitin tool. Groups of 2 students. | Assignment | Group | No | 20 | SILO1, SILO2, SILO3, SILO4 |
2 X online test (equivalent to 3,000 words) | Other | Individual | No | 60 | SILO1, SILO2, SILO3, SILO4, SILO5 |
Melbourne (Bundoora), 2021, Semester 1, Blended
Overview
Online enrolmentYes
Maximum enrolment sizeN/A
Subject Instance Co-ordinatorJohn Harrison
Class requirements
WorkShopWeek: 10 - 22
One 2.00 hours workshop per week on weekdays during the day from week 10 to week 22 and delivered via face-to-face.
One two-hour weekly face-to-face workshop supported by online and hardcopy materials.
Assessments
| Assessment element | Category | Contribution | Hurdle | % | ILO* |
|---|---|---|---|---|---|
One online test (equivalent to 1,000 words) Test administered via LMS Quiz Tool. | Other | Individual | No | 20 | SILO1, SILO2, SILO3 |
One group assignment case study (equivalent to 500 words per student) Assignment to be submitted via LMS/Turnitin tool. Groups of 2 students. | Assignment | Group | No | 20 | SILO1, SILO2, SILO3, SILO4 |
2 X online test (equivalent to 3,000 words) | Other | Individual | No | 60 | SILO1, SILO2, SILO3, SILO4, SILO5 |
Chisholm 311 (Chisholm Institute), 2021, Semester 1, Blended
Overview
Online enrolmentYes
Maximum enrolment sizeN/A
Subject Instance Co-ordinatorJohn Harrison
Class requirements
WorkShopWeek: 10 - 22
One 2.00 hours workshop per week on weekdays during the day from week 10 to week 22 and delivered via face-to-face.
One two-hour weekly face-to-face workshop supported by online and hardcopy materials.
Assessments
| Assessment element | Category | Contribution | Hurdle | % | ILO* |
|---|---|---|---|---|---|
One online test (equivalent to 1,000 words) Test administered via LMS Quiz Tool. | Other | Individual | No | 20 | SILO1, SILO2, SILO3 |
One group assignment case study (equivalent to 500 words per student) Assignment to be submitted via LMS/Turnitin tool. Groups of 2 students. | Assignment | Group | No | 20 | SILO1, SILO2, SILO3, SILO4 |
2 X online test (equivalent to 3,000 words) | Other | Individual | No | 60 | SILO1, SILO2, SILO3, SILO4, SILO5 |
Mildura, 2021, Semester 1, Blended
Overview
Online enrolmentYes
Maximum enrolment sizeN/A
Subject Instance Co-ordinatorJohn Harrison
Class requirements
WorkShopWeek: 10 - 22
One 2.00 hours workshop per week on weekdays during the day from week 10 to week 22 and delivered via face-to-face.
One two-hour weekly face-to-face workshop supported by online and hardcopy materials.
Assessments
| Assessment element | Category | Contribution | Hurdle | % | ILO* |
|---|---|---|---|---|---|
One online test (equivalent to 1,000 words) Test administered via LMS Quiz Tool. | Other | Individual | No | 20 | SILO1, SILO2, SILO3 |
One group assignment case study (equivalent to 500 words per student) Assignment to be submitted via LMS/Turnitin tool. Groups of 2 students. | Assignment | Group | No | 20 | SILO1, SILO2, SILO3, SILO4 |
2 X online test (equivalent to 3,000 words) | Other | Individual | No | 60 | SILO1, SILO2, SILO3, SILO4, SILO5 |
Shepparton, 2021, Semester 1, Blended
Overview
Online enrolmentYes
Maximum enrolment sizeN/A
Subject Instance Co-ordinatorJohn Harrison
Class requirements
WorkShopWeek: 10 - 22
One 2.00 hours workshop per week on weekdays at night from week 10 to week 22 and delivered via face-to-face.
One two-hour weekly face-to-face workshop supported by online and hardcopy materials.
Assessments
| Assessment element | Category | Contribution | Hurdle | % | ILO* |
|---|---|---|---|---|---|
One online test (equivalent to 1,000 words) Test administered via LMS Quiz Tool. | Other | Individual | No | 20 | SILO1, SILO2, SILO3 |
One group assignment case study (equivalent to 500 words per student) Assignment to be submitted via LMS/Turnitin tool. Groups of 2 students. | Assignment | Group | No | 20 | SILO1, SILO2, SILO3, SILO4 |
2 X online test (equivalent to 3,000 words) | Other | Individual | No | 60 | SILO1, SILO2, SILO3, SILO4, SILO5 |
Sydney, 2021, Semester 1, Blended
Overview
Online enrolmentYes
Maximum enrolment sizeN/A
Subject Instance Co-ordinatorJohn Harrison
Class requirements
WorkShopWeek: 10 - 22
One 2.00 hours workshop per week on weekdays during the day from week 10 to week 22 and delivered via face-to-face.
One two-hour weekly face-to-face workshop supported by online and hardcopy materials.
Assessments
| Assessment element | Category | Contribution | Hurdle | % | ILO* |
|---|---|---|---|---|---|
One online test (equivalent to 1,000 words) Test administered via LMS Quiz Tool. | Other | Individual | No | 20 | SILO1, SILO2, SILO3 |
One group assignment case study (equivalent to 500 words per student) Assignment to be submitted via LMS/Turnitin tool. Groups of 2 students. | Assignment | Group | No | 20 | SILO1, SILO2, SILO3, SILO4 |
2 X online test (equivalent to 3,000 words) | Other | Individual | No | 60 | SILO1, SILO2, SILO3, SILO4, SILO5 |
Melbourne (Bundoora), 2021, Semester 2, Blended
Overview
Online enrolmentYes
Maximum enrolment sizeN/A
Subject Instance Co-ordinatorJohn Harrison
Class requirements
WorkShopWeek: 31 - 43
One 2.00 hours workshop per week on weekdays during the day from week 31 to week 43 and delivered via face-to-face.
One two-hour weekly face-to-face workshop supported by online and hardcopy materials.
Assessments
| Assessment element | Category | Contribution | Hurdle | % | ILO* |
|---|---|---|---|---|---|
One online test (equivalent to 1,000 words) Test administered via LMS Quiz Tool. | Other | Individual | No | 20 | SILO1, SILO2, SILO3 |
One group assignment case study (equivalent to 500 words per student) Assignment to be submitted via LMS/Turnitin tool. Groups of 2 students. | Assignment | Group | No | 20 | SILO1, SILO2, SILO3, SILO4 |
2 X online test (equivalent to 3,000 words) | Other | Individual | No | 60 | SILO1, SILO2, SILO3, SILO4, SILO5 |
Chisholm 311 (Chisholm Institute), 2021, Semester 2, Blended
Overview
Online enrolmentYes
Maximum enrolment sizeN/A
Subject Instance Co-ordinatorJohn Harrison
Class requirements
WorkShopWeek: 31 - 43
One 2.00 hours workshop per week on weekdays during the day from week 31 to week 43 and delivered via face-to-face.
One two-hour weekly face-to-face workshop supported by online and hardcopy materials.
Assessments
| Assessment element | Category | Contribution | Hurdle | % | ILO* |
|---|---|---|---|---|---|
One online test (equivalent to 1,000 words) Test administered via LMS Quiz Tool. | Other | Individual | No | 20 | SILO1, SILO2, SILO3 |
One group assignment case study (equivalent to 500 words per student) Assignment to be submitted via LMS/Turnitin tool. Groups of 2 students. | Assignment | Group | No | 20 | SILO1, SILO2, SILO3, SILO4 |
2 X online test (equivalent to 3,000 words) | Other | Individual | No | 60 | SILO1, SILO2, SILO3, SILO4, SILO5 |
Sydney, 2021, Semester 2, Blended
Overview
Online enrolmentYes
Maximum enrolment sizeN/A
Subject Instance Co-ordinatorJohn Harrison
Class requirements
WorkShopWeek: 30 - 42
One 2.00 hours workshop per week on weekdays during the day from week 30 to week 42 and delivered via face-to-face.
One two-hour weekly face-to-face workshop supported by online and hardcopy materials.
Assessments
| Assessment element | Category | Contribution | Hurdle | % | ILO* |
|---|---|---|---|---|---|
One online test (equivalent to 1,000 words) Test administered via LMS Quiz Tool. | Other | Individual | No | 20 | SILO1, SILO2, SILO3 |
One group assignment case study (equivalent to 500 words per student) Assignment to be submitted via LMS/Turnitin tool. Groups of 2 students. | Assignment | Group | No | 20 | SILO1, SILO2, SILO3, SILO4 |
2 X online test (equivalent to 3,000 words) | Other | Individual | No | 60 | SILO1, SILO2, SILO3, SILO4, SILO5 |