MLC709 - Business Taxation Law and Policy
Unit details
Year: | 2021 unit information |
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Important Update: | Unit delivery will continue to be provided in line with the most current COVIDSafe health guidelines. This may include a mix of on-campus and online activities. To find out how you are impacted, please check your unit sites for announcements and updates. Unit sites open one week prior to the start of each Trimester/Semester. Thank you for your flexibility and commitment to studying with Deakin in 2021. Last updated: 4 June 2021 |
Enrolment modes: | Not offered in 2021 |
Credit point(s): | 1 |
EFTSL value: | 0.125 |
Unit Chair: | Trimester 2: Mark Bowler Smith |
Prerequisite: | For M649 & M749 students: MLC703 All other students: Nil
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Corequisite: | For M729 students: MLJ723 For M726 students: MLC703 All other students: Nil |
Incompatible with: | Nil |
Typical study commitment: | Students will on average spend 150 hours over the teaching period undertaking the teaching, learning and assessment activities for this unit. |
Scheduled learning activities - campus: | 1 x 2 hour class and 1 x 1 hour seminar per week |
Scheduled learning activities - cloud: | 2h class (recordings provided) + 1h online seminar per week |
Content
This unit provides critical, conceptually informed and detailed coverage of the tax law and policy pertaining to: superannuation, partnerships, trusts, companies and tax avoidance. The topics undertaken may vary depending on developments in the income tax system.
ULO | These are the Learning Outcomes (ULO) for this unit. At the completion of this unit, successful students can: | Deakin Graduate Learning Outcomes |
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ULO1 | Demonstrate an in depth working knowledge of taxation law vital to the operation of a business and a critical appraisal of policy issues related to contentious areas of taxation practice. | GLO1: Discipline-specific knowledge and capabilities |
ULO2 | Communicate effectively in the context of business tax law to given audiences demonstrating an understanding of the appropriate protocols in conveying appropriate taxation advice. | GLO2: Communication |
ULO3 | Strategically search, evaluate and adapt appropriate information from a range of online sources to articulate the relevant legislation and case law to give well-argued opinions on the likely taxation consequences of medium to complex practical fact situations. | GLO3: Digital literacy |
ULO4 | Critically analyse information in order to demonstrate an appreciation of the tax planning and policy implications of various business transactions. | GLO4: Critical thinking |
ULO5 | Create solutions to real world problems by interpreting and applying relevant judicial decisions and legislation. | GLO5: Problem solving |
These Unit Learning Outcomes are applicable for all teaching periods throughout the year
Assessment
Assessment Description | Student output | Grading and weighting (% total mark for unit) | Indicative due week |
Assessment 1 (Individual) – Policy and law based research essay | 2000 words | 20% | Week 5 |
Assessment 2 (Individual) – Practical taxation legal problem report | 2000 words | 20% | Week 8 |
Examination | 2 hours | 60% | Exam period |
The assessment due weeks provided may change. The Unit Chair will clarify the exact assessment requirements, including the due date, at the start of the teaching period.
Learning Resource
The texts and reading list for the unit can be found on the University Library via the link below: MLC709 Note: Select the relevant trimester reading list. Please note that a future teaching period's reading list may not be available until a month prior to the start of that teaching period so you may wish to use the relevant trimester's prior year reading list as a guide only.
Unit Fee Information
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