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Unit (2020)

Information on this page, including unit offerings, is from the 2020 academic year.

Taxation Principles (MBS614)

Organisational Unit Business
Credit Points 3
Availability MURDOCH: S2-internal, S2-external
KAPLAN-SGP: TMA-internal
Teaching Timetables Murdoch S2
Description The unit considers the principles of Australian income tax law as they apply to all taxpaying entities. The emphasis is on learning general tax rules and how those rules apply to broad categories of business and financial transactions, rather than on the myriad of specific provisions and exemptions. Teaching of this primary tax unit at graduate level is based on the supposition that students will approach tax law as an integrated component of a complex economic and business environment.
Unit Learning Outcomes On successful completion of the unit you should be able to:
1. Demonstrate a critical understanding of the key principles of the Australian income tax system, including the large body of case law and ATO rulings.
2. Apply specific income tax concepts and principles to practical/commercial situations
3. Identify and calculate components of taxable income and income tax liability
4. Analyse the significance of various categories of taxpayers
Timetabled Learning Activities 2.5 hour seminars per week
All offerings of this unit include the equivalent of 30 hours of structured learning.
Unit Learning Experiences The unit is delivered using the seminar format (comprising lectures and workshop discussion). This is enhanced by small group work and self directed learning to further develop skills and application of knowledge to practical and current issues.
Assessment Participation 10%
Assignment 20%
Test 30%
Final Exam 40%
Prerequisites Enrolment in a graduate-level course; MBS502/MBL502 Law for Business.
Exclusions Students who have successfully completed MBS514 Taxation may not enrol in this unit for credit.
Previously 2013: MBS514
2015: 'Taxation'
Appears in these Courses/Majors:
see individual structures for context
Master of Professional Accounting (Advanced) (MPA(Adv))
Master of Professional Accounting (MPA)
Internet Access RequirementsMurdoch 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.


Unit Coordinator
Miss Mellisa Lewis
Lecturer In Accounting

Murdoch Campus
t: 9360 2155
e: m.lewis@murdoch.edu.au
o: 512.2.011 - Murdoch Business School, Murdoch Campus
Unit Contacts

MURDOCH: S2-External
MURDOCH: S2-Internal
Dr MD Moazzem Hossain
Senior Lecturer Financial Accounting

Murdoch Campus
t: 9360 6023
e: M.Hossain@murdoch.edu.au
o: 512.2.034 - Murdoch Business School, Murdoch Campus

Miss Mellisa Lewis
Lecturer In Accounting

Murdoch Campus
t: 9360 2155
e: m.lewis@murdoch.edu.au
o: 512.2.011 - Murdoch Business School, Murdoch Campus
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