Undergraduate USA-ACCT3016-2023

Taxation Law 1

From

$2,100 $3,025

Your upfront cost: $0

International student?

Duration

10 weeks

Study method

100% Online

Available loans

FEE-HELP

Assessments

Subjects may require attendance

Prior study

Not required

Start dates

03 Apr 2023
18 Sep 2023

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2023

Subject details

What you'll learn

By the end of this 10-week course, you’ll be able to:

Discuss and apply the operation of the income tax legislation and associated legislation, particularly in respect of the topics covered in the syllabus.
Explain the part that case law plays in the interpretation of the legislation.
Explain the basic operation of the capital gains regime and its part in the income tax system.
Describe basic tax planning.
Explain the administrative aspects of taxation, including assessments, amendments, objections, and appeals.
Examine policy issues underpinning the income tax system.
Demonstrate Business Enterprise Skills in the context of the Accounting discipline.

Topics covered

- Ordinary income
- Derivation of income: statutory and exempt income
- Residence, Capital Gains Tax (CGT)
- General deductions
- Specific deductions
- Capital allowances, trading stock
- Partnerships
- Taxation of trusts, taxation of minors
- Taxation of companies, dividend imputation
- Tax avoidance, tax planning

Entry requirements

No eligibility requirements

Additional requirements

No additional requirements

Description

This course has been specifically designed to satisfy professional accounting requirements. Build on your existing knowledge of accounting concepts and procedures. Explore the income tax system and relevant legislation. Leave with the skills to apply the law to address income tax issues.

UniSA Online’s 10-week short courses give you the flexibility to upskill in a certain area, stay current with developments in your field, diversify your knowledge, or even explore a new direction in your career – without having to commit to the time and cost of a full university degree.

Delivered 100% online, you’ll be able to study where and when it suits you. Access online academic and student support seven days a week, fit study around work and life commitments, view learning resources 24/7, and log in to the interactive online environment anywhere, any time and on any device.

This is a third-year course from UniSA Online’s Accounting degree. Please note: you are responsible for completing any relevant prerequisite courses before enrolling in this course.

Should your course have an exam it will be scheduled for Australian Central Standard Time or Australian Central Daylight Time, depending on the time of the year.

Assessments

Assignment (30%)
Examination (70%)

Textbooks

For textbook details check your university's handbook, website or learning management system (LMS).