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Subject details

  • Topics
    • Income
    • Deductions
    • Capital gains
    • Uniform capital allowances
    • Partnerships
    • Trusts and minors
    • Companies
    • Goods and Services Tax
    • Tax Practitioners
  • Study resources
    • Instructional Methods
      • Audio/Video conferencing
      • Online Quizzes/Tests
      • Web links
    • Online Materials
      • Resources and Links
      • Online Assessment
      • FAQs
      • Audio-Video streaming

At the completion of this subject students will be able to:

  1. calculate taxable income and net tax payable by an individual and sole trader
  2. calculate capital gains tax payable by an individual or business
  3. calculate net income of a Trust or Partnership (including the distribution to beneficiaries or partners) and calculate the taxable income and net tax payable by a minor; reconcile accounting profit to taxable income or net income
  4. calculate the taxable income of a company and calculate the Franking Account balance
  5. identify a taxable supply and calculate Goods and Services Tax payable
  6. demonstrate an appropriate understanding of academic and professional integrity principles and apply writing, referencing and acknowledgement conventions required for the taxation discipline.
  • Assignment 1 - Essay (20%)
  • Assignment 2 - Test (30%)
  • Assignment 3 - Final Exam (50%)

Textbooks are subject to change within the academic year. Students are advised to purchase their books no earlier than one to two months before the start of a subject

No eligibility requirements

Special requirements

No special requirements

This subject was previously known as Taxation.

This subject deals with foundation principles of income tax laws as they apply to individuals and entities including partnerships, companies and trusts, as well as capital gains tax and an introduction to the goods and services tax.

Please Note: If it’s your first time studying a Curtin University subject you’ll need to complete their compulsory ‘Academic Integrity Program’. It only takes two hours to complete online, and provides you with vital information about studying with Curtin University. The Academic Integrity Program is compulsory, so if it’s not completed your subject grades will be withheld.

Find out more about the Academic Integrity module.

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