Information on this page, including unit offerings, is from the 2020 academic year.
|Availability||MURDOCH: S1-internal, S1-external
|Teaching Timetables||Murdoch S1
|Description||Using an applied learning approach this unit explores the ethical, cultural and legislative dimensions of income taxation in Australia. Incorporating practical illustrations, the unit applies relevant legislation and case law to identify assessable income, allowable deductions, the appropriate treatment of capital gains and the tax applicable to common commercial transactions. The unit also investigates the influence of cultural attitudes toward taxation compliance and examines the ethical implications of tax avoidance schemes.|
|Unit Learning Outcomes||On successful completion of the unit students should be able to:
ULO 1: Demonstrate knowledge of taxation;
ULO 2: Apply taxation knowledge in practical contexts;
ULO 3: Exhibit effective communication and interpersonal skills;
ULO 4: Evaluate taxation issues and problems and develop evidence-based conclusions;
ULO 5: Demonstrate the capability to engage in lifelong learning;
ULO 6: Display the capability to think across cultures and contexts;
ULO 7: Integrate knowledge of ethical issues.
|Timetabled Learning Activities||Workshops: 2 hours per teaching week for South Street campus
All offerings of this unit include the equivalent of 30 hours of structured learning.
|Unit Learning Experiences||The learning and teaching approach informing the assessment and activity selection and design in this unit are student-centred, constructivist, and outcome-based (SOLO), featuring predominantly active learning strategies with tasks that are open-ended, authentic, and scaffolded.
The unit uses blended learning which combines learning online with interactive workshops. Using this combination of online and face-to-face learning provides flexibility for all students to learn anytime (24/7), anywhere (with an Internet connection) at a pace that suits their learning style. In this unit students explore concepts online prior to workshops, through videos, audio, websites, simulations, readings, quizzes, blogs and online discussions. Workshops (online or face-to-face) are interactive and use active learning such as; guided instruction (e.g. small group and whole class discussion), role plays, simulations, case studies, scenario-based tasks, problem-based tasks, project-based tasks, presentations and enquiry-based tasks
|Assessment||Assessment in this unit is authentic, real-world and relevant; assessments are constructive, sequential and inter-linked; requiring students to use and engage with progressively higher-order cognitive (skill-based) processes; assessments are aligned with the desired learning outcomes; and, provide challenge, interest and motivation to learn. Assessment comprises four assessments:
1. Mid Semester Test: 30%
2. Collaborative Team Project: 20%
3. Engagement: 10%
4. Final Examination: 40%
|Prerequisites||BUS160 Introduction to Accounting or BUS170 Foundations of Accounting or BUS163 Introduction to Accounting and BUS165 or BSL165 Principles of Commercial Law, or BSL165 Foundations of Commercial Law + 24 points of 2nd / 3rd year units|
|Exclusions||Students who have successfully completed BUS313 Taxation may not enrol in this unit for credit.|
|Appears in these Courses/Majors:
see individual structures for context
|Appears in these Minors||Professional Accounting
|Internet Access Requirements||Murdoch units normally include an online component comprising materials, discussions, lecture recordings and assessment activities. All students, regardless of their location or mode of study, need to have access to and be able to use computing devices with browsing capability and a connection to the Internet via Broadband (Cable, ADSL or Mobile) or Wireless. The Internet connection should be readily available and allow large amounts of data to be streamed or downloaded (approximately 100MB per lecture recording). Students also need to be able to enter into online discussions and submit assignments online.|