Undergraduate | CUR-BLW38 | 2023
Indirect, State and Employment Taxes
Get to know Australian tax laws—from Commonwealth through to State taxation systems. Apply your research skills to probe legislative issues around primary production and substantiation and cars. Get practical and calculate taxes including stamp duty.
- Study method
- 100% online
- 100% online
- Entry requirements
- Prior study needed
- 13 weeks
- 29 May 2023
HECS-HELP and FEE-HELP available
About this subject
At the completion of this subject students will be able to:
- state and identify the applicable taxation legislation from both Federal Commonwealth and State taxation systems and apply the relevant legislation to practical and theoretical situations
- describe the WA State Taxes regime in detail including understanding the tax rates, thresholds and exemptions as they apply to the Duties Tax, Land Tax and Pay-roll Tax Acts of WA
- examine the relevant areas that are associated with employment of taxpayers, such as Fringe Benefits Tax, Salary Sacrificing, Superannuation and payments on the cessation of employment
- investigate the concessions provided to the primary production industry by the Federal Government to assist with their fluctuating incomes and to undertake innovative farming methods
- Primary Production
- Substantiation and Cars
- Advanced CGT Topics
- Superannuation and Termination Payments
- Fringe Benefits Tax
- Payroll Tax
- Land Tax
- Duties Tax
This subject was previously known as Special Topics in Australian Tax Law.
By studying this subject you will be building upon your existing knowledge obtained from BLW32 Introduction to Australian Taxation Law and expanding this knowledge into Western Australian state taxes as well as employment taxes. On completion of this subject you will have obtained the knowledge to distinguish between Commonwealth and State tax systems and be able to demonstrate this through research methods, expand on understanding the language of taxing statutes in order to apply their provisions to situations you may come across in your career and to obtain the ultimate aim of achieving a high level of competency in reading and using tax legislation which is paramount for any tax career. As well as state taxes we will consider taxes and concepts associated with employment such as Fringe Benefits Tax, Superannuation, Salary Packaging and how payouts are taxed on cessation of employment. We will look at the concessional taxing of an important Australian industry that of primary production (farming) to assist them with the fluctuating income they face due to ongoing issues outside of their control, to highlight the important work undertaken by farmers we will participate in a trip to a farm for some practical and fun activities.
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- Fieldwork Report (25%)
- Case study analysis and video presentation (35%)
- Critical Essay (40%)
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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 is in the range of 10 to 12 hours of study each week.
Equivalent full time study load (EFTSL) is one way to calculate your study load. One (1.0) EFTSL is equivalent to a full-time study load for one year.
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What to study next?
Once you’ve completed this subject it can be credited towards one of the following degrees
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