Taxation for Business Decision Making (ACCT90016)

Graduate courseworkPoints: 12.5On Campus (Parkville)

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Overview

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Semester 1
Semester 2
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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: 21 February 2025