Studying online

There are now 3 possible online modes for units:

Units with modes Online timetabled and Online flexible are available for any student to self-enrol and study online.

Units available in Online Restricted mode have been adapted for online study only for those students who require the unit to complete their studies and who are unable to attend campus owing to exceptional circumstances beyond their control. To be enrolled in a unit in Online Restricted mode, students should contact their Student Advising Office through askUWA

Click on an offering mode for more details.

Unit Overview

Description
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.
Credit
6 points
Offering
(see Timetable)
AvailabilityLocationMode
Non-standard teaching periodUWA (Perth)Face to face
Non-standard teaching periodUWA (Perth)Face to face
Non-standard teaching periodUWA (Perth)Face to face
Outcomes
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.
Assessment
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.

Student may be offered supplementary assessment in this unit if they meet the eligibility criteria.

Unit Coordinator(s)
Professor Phil Hancock
Unit rules
Prerequisites:
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) ACCT5706 Ethics, Risk and Technology (ID 7946) and for students in the Master of Professional Accounting a weighted average mark of 65% or 42340 Graduate Diploma in Commerce (Chartered Accounting) (ID 1511) ACCT5706 Ethics, Risk and Technology (ID 7946)
Co-requisites:
Nil
Incompatibility:
LAWS5236 Advanced Australian Corporate Taxation
Note
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.
Texts

Students enrolled in the Graduate Diploma in Commerce (Chartered Accounting) may complete this unit concurrently with ACCT5706 Ethics, Risk & Technology

  • 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.