| Type: | Postgraduate Subject |
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| Code: | ACCT71-203 |
| EFTSL: | 0.125 |
| Faculty: | Bond Business School |
| Semesters offered: |
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| Credit: | 10 |
| Study areas: |
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| Subject fees: |
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Description
This subject provides an overview of the Australian taxation system and the conceptual framework in which it operates. The topics include essential areas of taxation that are most frequently dealt with by accountants working in tax practice, including compliance with statutory and professional obligations, critically analysing real world problems and providing expert judgment. The subject is designed around an applied approach to learning that focuses on authentic professional tasks and situations.
Subject details
Learning outcomes
- Explain the sources of taxation regulation in Australia and the framework in which taxation is administered.
- Evaluate a range of taxation provisions including income tax, capital gains tax, goods and services tax and fringe benefits tax, and administrative regulations to determine the implications for taxpayers.
- Calculate income tax payable, capital gains tax, fringe benefits tax, goods and services tax and other associated liabilities for a range of individuals and common tax entities.
- Create an individual tax return using professional tax preparation software and create a set of supporting working papers.
- Demonstrate the ability to professionally communicate taxation information to clients and other parties in writing.
- Explain the professional and statutory obligations associated with taxation practice and the expectations for practitioner conduct.
- Evaluate the taxation issues associated with straight forward international transactions.
Enrolment requirements
| Requisites: |
Nil |
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| Assumed knowledge: |
Assumed knowledge is the minimum level of knowledge of a subject area that students are assumed to have acquired through previous study. It is the responsibility of students to ensure they meet the assumed knowledge expectations of the subject. Students who do not possess this prior knowledge are strongly recommended against enrolling and do so at their own risk. No concessions will be made for students’ lack of prior knowledge. Assumed Prior Learning (or equivalent):
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| Restrictions: |
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Subject outlines
- September 2024 [Standard - Taxation Practice for Accountants]
- May 2024 [Standard - Taxation Practice for Accountants]
- September 2023 [Standard - Taxation Practice for Accountants]
- May 2023 [Standard - Taxation Practice for Accountants]
- September 2022 [Standard - Taxation Practice for Accountants]
- May 2022 [Standard - Taxation Practice for Accountants]
Subject dates
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May 2024
Standard Offering Enrolment opens: 17/03/2024 Semester start: 13/05/2024 Subject start: 13/05/2024 Cancellation 1: 27/05/2024 Cancellation 2: 03/06/2024 Last enrolment: 26/05/2024 Withdraw - Financial: 08/06/2024 Withdraw - Academic: 29/06/2024 Teaching census: 07/06/2024 -
September 2024
Standard Offering Enrolment opens: 14/07/2024 Semester start: 09/09/2024 Subject start: 09/09/2024 Cancellation 1: 23/09/2024 Cancellation 2: 30/09/2024 Last enrolment: 22/09/2024 Withdraw - Financial: 05/10/2024 Withdraw - Academic: 26/10/2024 Teaching census: 04/10/2024
| Standard Offering | |
|---|---|
| Enrolment opens: | 17/03/2024 |
| Semester start: | 13/05/2024 |
| Subject start: | 13/05/2024 |
| Cancellation 1: | 27/05/2024 |
| Cancellation 2: | 03/06/2024 |
| Last enrolment: | 26/05/2024 |
| Withdraw - Financial: | 08/06/2024 |
| Withdraw - Academic: | 29/06/2024 |
| Teaching census: | 07/06/2024 |
| Standard Offering | |
|---|---|
| Enrolment opens: | 14/07/2024 |
| Semester start: | 09/09/2024 |
| Subject start: | 09/09/2024 |
| Cancellation 1: | 23/09/2024 |
| Cancellation 2: | 30/09/2024 |
| Last enrolment: | 22/09/2024 |
| Withdraw - Financial: | 05/10/2024 |
| Withdraw - Academic: | 26/10/2024 |
| Teaching census: | 04/10/2024 |