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.
Students are introduced to the core knowledge and skills of tax required to provide advice and services for a range of transactions and events appropriate to the jurisdiction. Chartered Accountants need to be aware of and be able to respond to tax impacts on a range of transactions and events and to identify when they should seek advice from tax specialists on more complex issues. This unit focuses on areas of technical competence including tax administration and controls, income tax, tax of structures and transactions, and other taxes and interactions with taxes. It also explores the skills and knowledge required to evaluate and explain the broad impact of changes across a range of areas that may impact tax practice. In a range of learning activities and assessments, students develop and apply these technical skills and professionally communicate tax specific information to a range of stakeholders.
- 6 points
Availability Location Mode Non-standard teaching period UWA (Perth) Face to face Non-standard teaching period UWA (Perth) Face to face
Students are able to (1) apply technical knowledge to a range of transactions and events to determine the tax consequences; (2) advise on the taxation consequences of a range of transactions and events; (3) apply an ethical and socially responsible approach to determining taxation consequences; and (4) evaluate future changes that impact the taxation environment.
Indicative assessments in this unit are as follows: (1) online assessments and (2) exam. Further information is available in the unit outline.
To pass this unit, a student must: (a) achieve an overall mark of 50 per cent or higher for the unit; and (b) achieve the requisite requirements(s) or a mark of 50 per cent or greater, whichever is higher and specified in the unit outline, for the exam component.
This unit is assessed on an ungraded pass/ungraded failed basis. All assessment items must be successfully completed.
Student may be offered supplementary assessment in this unit if they meet the eligibility criteria.
- Unit Coordinator(s)
- Dr Glen Hutchings
- Unit rules
- ACCT5432 Introductory Financial Accounting (ID 2664)
and MGMT5504 Data Analysis and Decision Making (ID 3513)
and ECON5541 Economics for Business: Applications and Policy (ID 5315)
and LAWS5508 Commercial and Company Law (ID 3360)
and FINA5533 Finance Essentials (ID 6240)
and ACCT5511 Intermediate Corporate Financial Accounting (ID 2666)
and ACCT5531 Financial Accounting: Theory and Practice (ID 2669)
and ACCT5633 Accounting for Planning and Control (ID 2672)
and ACCT5637 Principles of Taxation (ID 2673) and for students in the Master of Professional Accounting a weighted average mark of 65%
- Enrolment inACCT5706 Ethics, Risk and Technology
- LAWS5236 Advanced Australian Corporate Taxation
- Six month rule
Legislation changes constantly. In the Chartered Accountants Program modules, students are expected to be up to date with the relevant legislation, standards, cases, rulings, determinations and other guidance as they stand six months before the exam date, unless otherwise stated.
Students are always encouraged to be aware of current developments in all areas.
The relevant date for legislation is the date the legislation receives royal assent. The relevant date for cases is the date the case decision was handed down.
- 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.
- Unit readings, including any essential textbooks, are listed in the unit outline for each unit, one week prior the commencement of study. The unit outline will be available via the LMS and the UWA Handbook one week prior the commencement of study. Reading lists and essential textbooks are subject to change each semester. Information on essential textbooks will also be made available on the Essential Textbooks. This website is updated regularly in the lead up to semester so content may change. It is recommended that students purchase essential textbooks for convenience due to the frequency with which they will be required during the unit. A limited number of textbooks will be made available from the Library in print and will also be made available online wherever possible. Essential textbooks can be purchased from the commercial vendors to secure the best deal. The Student Guild can provide assistance on where to purchase books if required. Books can be purchased second hand at the Guild Secondhand bookshop (second floor, Guild Village), which is located on campus.
- 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.
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.
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.
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.
No attendance or regular contact is required, and all study requirements are completed either via correspondence and/or online submission.
Regular attendance is not required, but student attends the institution face to face on an agreed schedule for purposes of supervision and/or instruction.
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.