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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:
Students will attend on campus classes as well as engage in learning activities through ECU's LMS
| Joondalup | Mount Lawley | South West (Bunbury) | |
|---|---|---|---|
| Semester 1 | 13 x 2 hour lecture | Not Offered | Not Offered |
| Semester 1 | 13 x 1 hour tutorial | Not Offered | Not Offered |
| Semester 2 | 13 x 2 hour lecture | Not Offered | Not Offered |
| Semester 2 | 13 x 1 hour tutorial | Not Offered | Not Offered |
For more information see the Semester Timetable
Students will engage in learning experiences via ECU’s LMS as well as additional ECU learning technologies
Students will learn to access a vast array of resources available online at the Australian Taxation Office website, including various Tax Legislation, Public Rulings, Determinations and Guidelines from the Legal Database.
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 School Progression Panel.
| Type | Description | Value |
|---|---|---|
| Tutorial Presentation | Tutorial preparation assessment | 10% |
| Test | Mid Semester Test | 30% |
| Examination | Final Examination | 60% |
| Type | Description | Value |
|---|---|---|
| Examination | Final Examination | 60% |
| Tutorial Presentation | Tutorial preparation assessment | 10% |
| Test | Mid Semester Test | 30% |
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.
Students please note: The marks and grades received by students on assessments may be subject to further moderation. Informal vivas may be conducted as part of an assessment task, where staff require further information to confirm the learning outcomes have been met. All marks and grades are to be considered provisional until endorsed by the relevant School Progression Panel.
Integrity is a core value at Edith Cowan University, and it is expected that ECU students complete their assessment tasks honestly and with acknowledgement of other people's work as well as any generative artificial intelligence tools that may have been used. This means that assessment tasks must be completed individually (unless it is an authorised group assessment task) and any sources used must be referenced.
Breaches of academic integrity can include:
Copying the words, ideas or creative works of other people or generative artificial intelligence tools, without referencing in accordance with stated University requirements. Students need to seek approval from the Unit Coordinator within the first week of study if they intend to use some of their previous work in an assessment task (self-plagiarism).
Working with other students and submitting the same or substantially similar work or portions of work when an individual submission was required. This includes students knowingly providing others with copies of their own work to use in the same or similar assessment task(s).
Organising a friend, a family member, another student or an external person or organisation (e.g. through an online website) to complete or substantially edit or refine part or all of an assessment task(s) on their behalf.
Using or having access to unauthorised materials in an exam or test.
Serious outcomes may be imposed if a student is found to have committed one of these breaches, up to and including expulsion from the University for repeated or serious acts.
ECU's policies and more information about academic integrity can be found on the student academic integrity website.
All commencing ECU students are required to complete the Academic Integrity Module.
In some circumstances, Students may apply to their Unit Coordinator to extend the due date of their Assessment Task(s) in accordance with ECU's Assessment, Examination and Moderation Procedures - for more information visit https://askus2.ecu.edu.au/s/article/000001386.
Students may apply for Special Consideration in respect of a final unit grade, where their achievement was affected by Exceptional Circumstances as set out in the Assessment, Examination and Moderation Procedures - for more information visit https://askus2.ecu.edu.au/s/article/000003318.
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