MLL406 - Taxation

Unit details

Note: You are seeing the 2023 view of this unit information. These details may no longer be current. [Go to the current version]
Year:

2023 unit information

Enrolment modes:Trimester 2: Burwood (Melbourne), Online
Credit point(s):1
Previously coded as:MLL322
EFTSL value:0.125
Unit Chair:Trimester 2: Mark Bowler-Smith
Cohort rule:

For Bachelor of Laws (including combined Law awards) students only

Prerequisite:

MLL119 and MLL219 and MLL331 and must have successfully completed 7 additional MLL units

Note: Students who have commenced before Trimester 1 2022, and have successfully completed MLL111, are not required to complete MLL119 and MLL219

Corequisite:Nil
Incompatible with:

MLC301

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:

2 hour class + 1 hour seminar per week

Scheduled learning activities - online:

2 hour class (recordings provided) + 1 hour online seminar per week

Content

The unit provides an introduction to the role of taxation as an instrument of government policy. Topics include: an introduction to the concepts of income and capital receipts; income from business, property and personal services; deductions and exemptions; taxation of capital gains; tax accounting, trading stock and fringe benefits tax. It also includes an introduction to the Goods and Services Tax.

ULO These are the Learning Outcomes (ULO) for this unit. At the completion of this unit, successful students can: Deakin Graduate Learning Outcomes
ULO1

Demonstrate an understanding of the principles that govern the operation of the ITAA.

GLO1: Discipline-specific knowledge and capabilities
GLO3: Digital literacy

ULO2

Demonstrate a knowledge of how selected provisions of the ITAA and associated Acts operate in practice.

GLO1: Discipline-specific knowledge and capabilities
GLO3: Digital literacy
GLO4: Critical thinking

ULO3

Demonstrate the skills necessary to successfully approach new and unfamiliar taxation law problems. Showing the following skills:

  1. Researching and interpreting the ITAA and associated Acts
  2. Researching and interpreting and evaluating relevant judicial decisions
  3. Researching and interpreting and evaluating administrative rulings

GLO1: Discipline-specific knowledge and capabilities
GLO3: Digital literacy
GLO4: Critical thinking
GLO5: Problem solving

ULO4

Develop an interest and enthusiasm to maintain an active interest in developments in Taxation Law.

GLO3: Digital literacy
GLO8: Global citizenship

Assessment

Assessment Description Student output Grading and weighting
(% total mark for unit)		 Indicative due week
Assessment 1: (Individual) Written Assignment (Letter of advice: Problem Based) 2000 words 40% Week 8
Examination (Open Book) 2 hours 60% End-of-unit assessment 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: MLL406 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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