Taxation for Business Decision Making (ACCT90016)

Graduate courseworkPoints: 12.5Dual-Delivery (Parkville) and Online

You’re viewing the 2021 Handbook:
Or view archived Handbooks
You’re currently viewing the 2021 version of this subject
In 2021, there will be three delivery modes for your subjects – Dual-Delivery, Online and On Campus.
Please refer to the return to campus page for more information on these delivery modes and students who can enrol in each mode based on their location.

Overview

Availability
Semester 1 - Dual-Delivery
Semester 2 - Online
FeesLook 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; and the application of taxation law to selected current issues including tax avoidance arrangements.

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, 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

Code Name Teaching period Credit Points
ACCT90015 Legal Issues for Business
Semester 2 (Dual-Delivery - Parkville)
Semester 1 (Dual-Delivery - Parkville)
Winter Term (Online)
 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

DescriptionTimingPercentage

Written assignment (groups of 2-4 students)

  • 4000 words
Late in the teaching period30%

Open book end-of-semester examination

  • 3 hours
Hurdle requirement: Satisfactory completion of this subject requires a pass (50%) in the end-of-semester examination.		During the examination period70%

Last updated: 3 November 2022

Dates & times

  • Semester 1 - Dual-Delivery
    Principal coordinatorCelia Tang
    Mode of deliveryDual-Delivery (Parkville)
    Contact hours36 hours, comprising of one 3 hour seminar per week
    Total time commitment170 hours
    Teaching period 1 March 2021 to 30 May 2021
    Last self-enrol date12 March 2021
    Census date31 March 2021
    Last date to withdraw without fail 7 May 2021
    Assessment period ends25 June 2021

    Semester 1 contact information

    celia.tang@unimelb.edu.au 

  • Semester 2 - Online
    Principal coordinatorCelia Tang
    Mode of deliveryOnline
    Contact hours36 hours, comprising of one 3 hour seminar per week
    Total time commitment170 hours
    Teaching period26 July 2021 to 24 October 2021
    Last self-enrol date 6 August 2021
    Census date31 August 2021
    Last date to withdraw without fail24 September 2021
    Assessment period ends19 November 2021

    Semester 2 contact information

    celia.tang@unimelb.edu.au 

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:

    TypeName
    CourseMaster of Management (Accounting)
    CourseMaster of Management (Accounting and Finance)
  • 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.

    Please note Single Subject Studies via Community Access Program is not available to student visa holders or applicants

    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