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This unit information may be updated and amended immediately prior to semester. To ensure you have the correct outline, please check it again at the beginning of semester.
The Australian income tax system is considered to be one of the most complex income tax systems in the world. Australian taxation law is a vast and complex area of law that is continually evolving. Tax affects everyone. Individuals and entities earning income from personal exertion, business or property, pay tax. Tax is also paid by all persons buying goods or services. The aim of the unit is to provide a concise introduction to the fundamental concepts and rules underlying the Australian taxation system. The main emphasis of the unit is on current tax principles and Commonwealth legislation applicable to determine the income tax liability of individuals (including minors), partnerships, companies and trusts. The unit also includes an introduction to Fringe Benefits Tax and to Goods and Services Tax.
Students must pass 1 units from LAW6501
On completion of this unit students should be able to:
On-campus students attend a weekly three-hour seminar per week which will include the following learning modes: a lecture component aimed at providing students with the knowledge and understanding of the fundamental concepts and principles of taxation law and the relevant provisions of the tax legislation; and a tutorial component aimed at further developing knowledge, interpretation and understanding of these fundamental principles of taxation law and the tax legislation and applying them to hypothetical tax problems. For off-campus students, the unit is delivered on-line with lecture notes and tutorials available on Blackboard. Regular online access is required.
GS1 GRADING SCHEMA 1 Used for standard coursework units
Students please note: The marks and grades received by students on assessments may be subject to further moderation. All marks and grades are to be considered provisional until endorsed by the relevant Board of Examiners.
| Type | Description | Value |
|---|---|---|
| Tutorial Presentation | Tutorial preparation assessment | 10% |
| Test | Mid Semester Test | 30% |
| Examination | Final Examination | 60% |
| Type | Description | Value |
|---|---|---|
| Tutorial Presentation | Tutorial preparation assessment | 10% |
| Test | Mid Semester Test | 30% |
| Examination | Final Examination | 60% |
For the purposes of considering a request for Reasonable Adjustments under the Disability Standards for Education (Commonwealth 2005), inherent requirements for this subject are articulated in the Unit Description, Learning Outcomes and Assessment Requirements of this entry. The University is dedicated to provide support to those with special requirements. Further details on the support for students with disabilities or medical conditions can be found at the Access and Inclusion website.
Edith Cowan University has firm rules governing academic misconduct and there are substantial penalties that can be applied to students who are found in breach of these rules. Academic misconduct includes, but is not limited to:
Additionally, any material submitted for assessment purposes must be work that has not been submitted previously, by any person, for any other unit at ECU or elsewhere.
The ECU rules and policies governing all academic activities, including misconduct, can be accessed through the ECU website.
LAW6300|2|1
This unit information may be updated and amended immediately prior to semester. To ensure you have the correct outline, please check it again at the beginning of semester.
The Australian income tax system is considered to be one of the most complex income tax systems in the world. Australian taxation law is a vast and complex area of law that is continually evolving. Tax affects everyone. Individuals and entities earning income from personal exertion, business or property, pay tax. Tax is also paid by all persons buying goods or services. The aim of the unit is to provide a concise introduction to the fundamental concepts and rules underlying the Australian taxation system. The main emphasis of the unit is on current tax principles and Commonwealth legislation applicable to determine the income tax liability of individuals (including minors), partnerships, companies and trusts. The unit also includes an introduction to Fringe Benefits Tax and to Goods and Services Tax.
Students must pass 1 units from LAW6501
On completion of this unit students should be able to:
On-campus students attend a weekly three-hour seminar per week which will include the following learning modes: a lecture component aimed at providing students with the knowledge and understanding of the fundamental concepts and principles of taxation law and the relevant provisions of the tax legislation; and a tutorial component aimed at further developing knowledge, interpretation and understanding of these fundamental principles of taxation law and the tax legislation and applying them to hypothetical tax problems. For off-campus students, the unit is delivered on-line with lecture notes and tutorials available on Blackboard. Regular online access is required.
GS1 GRADING SCHEMA 1 Used for standard coursework units
Students please note: The marks and grades received by students on assessments may be subject to further moderation. All marks and grades are to be considered provisional until endorsed by the relevant Board of Examiners.
| Type | Description | Value |
|---|---|---|
| Tutorial Presentation | Tutorial preparation assessment | 10% |
| Test | Mid Semester Test | 30% |
| Examination | Final Examination | 60% |
| Type | Description | Value |
|---|---|---|
| Tutorial Presentation | Tutorial preparation assessment | 10% |
| Test | Mid Semester Test | 30% |
| Examination | Final Examination | 60% |
For the purposes of considering a request for Reasonable Adjustments under the Disability Standards for Education (Commonwealth 2005), inherent requirements for this subject are articulated in the Unit Description, Learning Outcomes and Assessment Requirements of this entry. The University is dedicated to provide support to those with special requirements. Further details on the support for students with disabilities or medical conditions can be found at the Access and Inclusion website.
Edith Cowan University has firm rules governing academic misconduct and there are substantial penalties that can be applied to students who are found in breach of these rules. Academic misconduct includes, but is not limited to:
Additionally, any material submitted for assessment purposes must be work that has not been submitted previously, by any person, for any other unit at ECU or elsewhere.
The ECU rules and policies governing all academic activities, including misconduct, can be accessed through the ECU website.
LAW6300|2|2