Enrolments are closed.
Want to study Economics and Finance? with a student advisor to find out more.
Taxation Planning
Undergraduate | GRF-AFE318 | 2020
Course information for 2020 intake
- Study method
- 100% online
- Assessments
- 100% online
- Entry requirements
- Part of a degree
- Duration
- -
HECS-HELP and FEE-HELP available
Taxation Planning
About this subject
- Understand the general operation of the Australian revenue system and particular tax planning strategies.
- Understand and discuss taxation as a social force, with policy implications affecting the interests of individuals, communities, business and government.
- Consider the particular integrity rules that apply to the taxation of individuals, general partnerships, corporations and trusts.
- Understand the tax issues that can arise on the sale of a business (with a focus on the small business capital gains tax concessions).
- Understand the general tax planning issues such as income splitting, superannuation, fringe benefits tax and salary packaging.
- Understand the potential sources and methods to research and solve tax issues (especially using internet and electronic sources).
- Better communicate complex tax issues in a clear and precise manner (both written and oral).
- Be aware of the characteristics that distinguish tax evasion, tax avoidance and tax planning.
- Understand the professional obligations and liabilities in providing tax planning advice, as well as the powers of the Australian Tax Office.
- Introduction to Tax Planning and Anti-avoidance
- Taxation of Partnerships
- Taxation of Companies
- Taxation of Trusts
- Sale of Business Issues
- Sale of Business -CGT concessions
- Superannuation
- Fringe Benefits Tax
- Salary Packaging
- General Tax Planning
- Professional Responsibilities
This subject is intended to provide an understanding of an essential area of Financial Planning - Taxation Planning. The topics studied emphasis post retirement implications of superannuation, personal tax planning, capital gains tax implications, business taxation planning, the use of various business structures and year end taxation planning. Law students who wish to undertake Taxation Planning without the prerequisite must seek approval from the Bachelor of Commerce Program Director at your campus of study.
Prerequisites: AFE316 Revenue Law Theory and Policy in Action- Tutorial preparation (10%)
- Research-based Assignment (15%)
- Written Assignment (20%)
- Final Exam (55%)
For textbook details check your university's handbook, website or learning management system (LMS).
With a network of campuses spanning three cities in South East Queensland, Griffith University is committed to progressive multidisciplinary teaching and research and a valuable online provider with Open Universities Australia. Already attracting students from over one hundred countries, Griffith's dedication to academic excellence is available across Australia through OUA.
Learn more about Griffith University.
Explore Griffith courses.
- QS Ranking 2024:
- 18
- Times Higher Education Ranking 2024:
- 20
Entry requirements
To enrol in this subject, you must be admitted into a degree.
Prior study
You must have successfully completed the following subject(s) before starting this subject:
Additional requirements
- Equipment requirements - Audio/Video equipment
Study load
- 0.125 EFTSL
- 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.
Find out more information on Commonwealth Loans to understand what this means to your eligibility for financial support.