GST and Indirect Taxation
Learn how salary packaging and pay-roll taxes work. Practice writing up business activity statements and general payment summaries.Table the responsibilities and complications presented by the fringe benefits and goods and service taxes.
Your upfront cost: $0
- 30 Aug 2021
QS RANKING 2021
Times Higher Education Ranking 2021
At the completion of this subject students will be able to:
- identify and analyse the requirements surrounding the Goods and Services Tax and Fringe Benefits Tax regimes and a variety of state and commonwealth taxes and concessions
- understand and analyse the interaction between the Goods and Services Tax, Fringe Benefits Tax, pay-roll tax and salary packaging to practical situations
- access and compile Business Activity Statements and Payment Summaries
- research problems independently involving a variety of state and commonwealth taxes and concessions
- FBT and reportable fringe benefits
- Salary packaging
You must either have successfully completed the following subject(s) before starting this subject, or currently be enrolled in the following subject(s) in a prior study period; or enrol in the following subject(s) to study prior to this subject:
Please note that your enrolment in this subject is conditional on successful completion of these prerequisite subject(s). If you study the prerequisite subject(s) in the study period immediately prior to studying this subject, your result for the prerequisite subject(s) will not be finalised prior to the close of enrolment. In this situation, should you not complete your prerequisite subject(s) successfully you should not continue with your enrolment in this subject. If you are currently enrolled in the prerequisite subject(s) and believe you may not complete these all successfully, it is your responsibility to reschedule your study of this subject to give you time to re-attempt the prerequisite subject(s)
No additional requirements
This subject explores the goods and services tax, the fringe benefits tax and other indirect taxes. It also covers state and commonwealth taxes and concessions.
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.
- Case Study 1 (30%)
- Case Study 2 (30%)
- Take-home exam (40%)
Current study term: 29 Aug 21 to 28 Nov 21
Check the learning management system (LMS) of your university for textbook details.