MLC301 - Principles of Income Tax Law
Unit details
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| Year | 2018 unit information |
|---|---|
| Enrolment modes: | Trimester 1: Burwood (Melbourne), Warrnambool, Waterfront (Geelong), Online |
| Credit point(s): | 1 |
| EFTSL value: | 0.125 |
| Cohort rule: | Not available for Bachelor of Law students |
| Unit chair: | Monica Hope |
| Prerequisite: | MLC101 or MLC201 or MLL111 |
| Corequisite: | Nil |
| Incompatible with: | MLL406 |
| Contact hours: | Campus: 3 x 1 hour classes, 1 x 1 hour seminar per week Cloud (online): Learning experiences are via CloudDeakin |
Content
This unit covers legal principles applicable to income taxation in Australia. Topics include: assessable income and deductions; capital gains; trading stock; taxable entities; taxation administration; Fringe Benefits Tax; and Goods and Services Tax.
Assessment
Assessment 1: (Individual) Written Assignment (1,500 words) 20%
Assessment 2: (Individual) Written Assignment (1,500 words) 20%
Examination: (3-hours) 60%
Hurdle requirement: achieve at least 50% of the marks available on the examination.
Unit Fee Information
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