Studying online
There are now 2 possible online modes for units:
Units with modes Online timetabled and Online flexible are available for any student to self-enrol and study online.
Click on an offering mode for more details.
Unit Overview
- Description
- This unit provides an introduction to the law and practice of income taxation in Australia. It focuses on the principles governing the assessment of income and deductibility of expenditure, the treatment of capital gains and losses, the key provisions affecting individuals, partnerships, companies and trusts, and aspects of compliance and the appeals process. Core provisions of the Income Tax Assessment Act 1936 and the Income Tax Assessment Act 1997 are examined. Kindred legislation such as the Fringe Benefits Tax Assessment Act 1986 and the Taxation Administration Act 1953 is also considered.
- Credit
- 6 points
- Offering
(see Timetable) Availability Location Mode Semester 1 UWA (Perth) Face to face Semester 1 Albany Face to face - Details for undergraduate courses
- Level 2 option in the Accounting major sequence
- Level 2 elective
- Outcomes
- Students are able to (1) identify the fundamental provisions of the Income Tax Assessment Act 1936, Income Tax Assessment Act 1997 and Fringe Benefits Tax Assessment Act 1986; (2) identify important tax cases relevant to the interpretation of tax provisions, and commentaries relevant to them; (3) critically evaluate and solve basic to moderately difficult problems involving the computation of taxable income and tax liability; (4) think and reason logically when examining income tax issues, drawing on knowledge gained from reading and interpreting legislation and case law; and (5) justify and communicate advice on the tax consequences of events such as the disposal of an asset and the payment of an amount to a beneficiary of a trust.
- Assessment
Indicative assessments in this unit are as follows: (1) assignments; (2) online activities; and (3) examination. Further information is available in the unit outline.
Student may be offered supplementary assessment in this unit if they meet the eligibility criteria.
- Unit Coordinator(s)
- Mark Holub
- Unit rules
- Contact hours
- lectures/tutorials/seminars/workshops: up to 3 hours per week
- Note
- Students enrolled in the combined Bachelor of Commerce and Bachelor of Laws course are advised to enrol in the corresponding Bachelor of Laws unit LAWS3362 Income Taxation Law as this unit, ACCT2331 Taxation, cannot be credited towards the Bachelor of Laws, nor does it meet the prerequisite for further Bachelor of Laws units in this area.
- The availability of units in Semester 1, 2, etc. was correct at the time of publication but may be subject to change.
- All students are responsible for identifying when they need assistance to improve their academic learning, research, English language and numeracy skills; seeking out the services and resources available to help them; and applying what they learn. Students are encouraged to register for free online support through GETSmart; to help themselves to the extensive range of resources on UWA's STUDYSmarter website; and to participate in WRITESmart and (ma+hs)Smart drop-ins and workshops.
- Visit the Essential Textbooks website to see if any textbooks are required for this Unit. The website is updated regularly so content may change. Students are recommended to purchase Essential Textbooks, but a limited number of copies of all Essential Textbooks are held in the Library in print, and as an ebook where possible. Recommended readings for the unit can be accessed in Unit Readings directly through the Learning Management System (LMS).
- Contact hours provide an indication of the type and extent of in-class activities this unit may contain. The total amount of student work (including contact hours, assessment time, and self-study) will approximate 150 hours per 6 credit points.
Face to face
Predominantly face-to-face. On campus attendance required to complete this unit. May have accompanying resources online.
Online flexible
100% Online Unit. NO campus face-to-face attendance is required to complete this unit. All study requirements are online only. Unit is asynchronous delivery, with NO requirement for students to participate online at specific times.
Online timetabled
100% Online Unit. NO campus face-to-face attendance is required to complete this unit. All study requirements are online only. Unit includes some synchronous components, with a requirement for students to participate online at specific times.
Online Restricted
Not available for self-enrolment. Students access this mode by contacting their student office through AskUWA. 100% Online Unit.
NO campus face-to-face attendance. All study and assessment requirements are online only. Unit includes some timetabled activities, with a requirement for students to participate online at specific times. In exceptional cases (noted in the Handbook) students may be required to participate in face-to-face laboratory classes when a return to UWA’s Crawley campus becomes possible in order to be awarded a final grade.
External
No attendance or regular contact is required, and all study requirements are completed either via correspondence and/or online submission.
Off-campus
Regular attendance is not required, but student attends the institution face to face on an agreed schedule for purposes of supervision and/or instruction.
Multi-mode
Multiple modes of delivery. Unit includes a mix of online and on-campus study requirements. On campus attendance for some activities is required to complete this unit.