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Taxation for Business Decision Making (ACCT90016)
Graduate courseworkPoints: 12.5On Campus (Parkville)
For information about the University’s phased return to campus and in-person activity in Winter and Semester 2, please refer to the on-campus subjects page.
About this subject
- Overview
- Eligibility and requirements
- Assessment
- Dates and times
- Further information
- Timetable(opens in new window)
Contact information
Semester 1
Celia Tang
Semester 2
Celia Tang
Please refer to the LMS for up-to-date subject information, including assessment and participation requirements, for subjects being offered in 2020.
Overview
Availability | Semester 1 Semester 2 |
---|---|
Fees | Look up fees |
Topics include Australian income tax law and its application to the business environment; compliance with statutory and professional requirements in relation to taxation; the taxation of capital gains; fringe benefits tax; goods and services tax; superannuation and the application of taxation law to selected current issues; and ethics for tax practitioners.
Intended learning outcomes
On successful completion of this subject, students should be able to:
- Identify taxation issues that commonly arise;
- Apply Australian income tax (including capital gains tax), goods and services tax, superannuation and fringe benefits tax law to a range of situations;
- Explain key international taxation matters, including the concept of residency for tax purposes and the operation of Double tax Treaties;
- Distinguish the different tax outcomes on decision making by different types of entities such as individuals, companies, partnerships and trusts.
Generic skills
On successful completion of this subject, students should have improved the following generic skills:
- Synthesis of a range of information relating to key aspects of taxation in Australia particularly in relation to commercial transactions;
- Accessing data from a range of sources;
- Problem solving;
- Collaborative learning and team work;
- Critical thinking;
- Advocacy.
Last updated: 3 November 2022
Eligibility and requirements
Prerequisites
ACCT90015 Legal Issues for Accountants
Code | Name | Teaching period | Credit Points |
---|---|---|---|
ACCT90015 | Legal Issues for Business |
Semester 2 (On Campus - Parkville)
Semester 1 (On Campus - Parkville)
|
12.5 |
Corequisites
None
Non-allowed subjects
None
Inherent requirements (core participation requirements)
The University of Melbourne is committed to providing students with reasonable adjustments to assessment and participation under the Disability Standards for Education (2005), and the Assessment and Results Policy (MPF1326). Students are expected to meet the core participation requirements for their course. These can be viewed under Entry and Participation Requirements for the course outlines in the Handbook.
Further details on how to seek academic adjustments can be found on the Student Equity and Disability Support website: http://services.unimelb.edu.au/student-equity/home
Last updated: 3 November 2022
Assessment
Due to the impact of COVID-19, assessment may differ from that published in the Handbook. Students are reminded to check the subject assessment requirements published in the subject outline on the LMS
Description | Timing | Percentage |
---|---|---|
Written assignment
| Late in the teaching period | 30% |
Open book end-of-semester examination
| During the examination period | 70% |
Additional details
Last updated: 3 November 2022
Dates & times
- Semester 1
Mode of delivery On Campus (Parkville) Contact hours One 3-hour seminar per week Total time commitment 170 hours Teaching period 2 March 2020 to 7 June 2020 Last self-enrol date 13 March 2020 Census date 30 April 2020 Last date to withdraw without fail 5 June 2020 Assessment period ends 3 July 2020 Semester 1 contact information
Celia Tang
- Semester 2
Mode of delivery On Campus (Parkville) Contact hours One 3-hour seminar per week Total time commitment 170 hours Teaching period 3 August 2020 to 1 November 2020 Last self-enrol date 14 August 2020 Census date 21 September 2020 Last date to withdraw without fail 16 October 2020 Assessment period ends 27 November 2020 Semester 2 contact information
Celia Tang
Time commitment details
Estimated total time commitment of 170 hours per semester
Last updated: 3 November 2022
Further information
- Texts
Prescribed texts
You will be advised of prescribed texts by your lecturer.
- Related Handbook entries
This subject contributes to the following:
Type Name Course Master of Management (Accounting and Finance) Course Master of Management (Accounting) - Available through the Community Access Program
About the Community Access Program (CAP)
This subject is available through the Community Access Program (also called Single Subject Studies) which allows you to enrol in single subjects offered by the University of Melbourne, without the commitment required to complete a whole degree.
Entry requirements including prerequisites may apply. Please refer to the CAP applications page for further information.
- Available to Study Abroad and/or Study Exchange Students
This subject is available to students studying at the University from eligible overseas institutions on exchange and study abroad. Students are required to satisfy any listed requirements, such as pre- and co-requisites, for enrolment in the subject.
Last updated: 3 November 2022