Advanced Taxation

Description

Unit description: Extends knowledge of taxation to different business entities including companies, partnerships, trusts, superannuation funds, and special taxpayers and the method and impact of taxation on each using teacher-directed learning activities and case studies. Domestic and international taxation issues will be considered in the context of planning and anti-avoidance. Unit content: Module 1: Review of the Australian taxation system including taxation of companies, shareholders, and dividends Module 2: Taxation of partnerships and trusts Module 3: Taxation of superannuation funds and benefits Module 4: Taxation of small business entities Module 5: Taxation of foreign income and foreign residents, and international tax issues Module 6: Tax avoidance and tax planning Learning outcomes: Unit Learning Outcomes express learning achievement in terms of what a student should know, understand and be able to do on completion of a unit. These outcomes are aligned with the graduate attributes . The unit learning outcomes and graduate attributes are also the basis of evaluating prior learning.