MLC301 - Principles of Income Tax Law
Unit details
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| Year: | 2019 unit information |
|---|---|
| Enrolment modes: | Trimester 1: Burwood (Melbourne), Warrnambool, Waterfront (Geelong), Online |
| Credit point(s): | 1 |
| EFTSL value: | 0.125 |
| Trimester 1 Unit Chair: | Monica Hope |
| Cohort rule: | Not available for Bachelor of Law students |
| Prerequisite: | MLC101 or MLC201 or MLL111 |
| Corequisite: | Nil |
| Incompatible with: | MLL406 |
| Scheduled learning activities - campus: | 1 x 3 hour class and 1 x 1 hour seminar per week |
| Scheduled learning activities - cloud (online): | 1 x 3 hour class (recordings provided) an 1 x 1 hour online seminar per week |
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 (1500 words) - 20%
Assessment 2 (Individual) - Written Assignment (1500 words) - 20%
Examination (3 hours) - 60%
Hurdle requirement
Hurdle requirement: achieve at least 50% of the marks available on the examination.
Unit Fee Information
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