UNIT OUTLINE

UNIT OUTLINE
UNIT OUTLINE
Read this document to learn essential details about your unit. It will
also help you to get started with your studies.
BFA714
Australian Tax Law
Semester 2, 2015
THIS UNIT IS BEING OFFERED IN:
HOBART
Taught by:
John Minas
CRICOS Provider Code: 00586B
BFA714, Australian Tax Law
2
Contents
Contact Details ........................................................................................................................................ 2
Unit Description ...................................................................................................................................... 3
Prior Knowledge &/or Skills OR Pre-Requisite Unit(s) ............................................................................ 3
Enrolment in the Unit ............................................................................................................................. 3
When does the unit commence? ............................................................................................................ 3
University of Tasmania Graduate Quality Statement ............................................................................. 3
Intended Learning Outcomes for BFA714............................................................................................... 4
Learning Expectations and Teaching Strategies/Approach .................................................................... 5
Learning Resources ................................................................................................................................. 6
Student Feedback via eVALUate ............................................................................................................. 8
Details of Teaching Arrangements .......................................................................................................... 9
Assessment ........................................................................................................................................... 11
Submission of Assessment Items .......................................................................................................... 13
Review of Assessment and Results ....................................................................................................... 14
Further Support and Assistance ............................................................................................................ 16
Academic Misconduct and Plagiarism .................................................................................................. 16
Study Schedule (Workshops) ................................................................................................................ 18
Contact Details
Unit Coordinator/Lecturer: John Minas
Campus:
Hobart
Room Number: 311,
Centenary Building
Email:
[email protected]
Phone:
Consultation:
To be advised
6226 1931
BFA714, Australian Tax Law
3
Unit Description
This unit introduces students to the core concepts in Australian taxation and identifies the
framework (both legal and administrative) behind such concepts. The knowledge gained through this
exploration enables the application of the framework to current issues faced by individuals and
businesses whilst ensuring compliance with statutory and professional requirements. Basic concepts
of assessable income (including capital gains) and allowable deductions are extended through
different entity structures with a focus on application to ‘real life’ scenarios including an introduction
to Fringe Benefits Tax and Goods and Services Tax. International tax aspects and tax avoidance
issues are also explored.
Prior Knowledge &/or Skills OR Pre-Requisite Unit(s)
Although there are no pre-requisite units, it is recommended that you only attempt this unit after
successfully completing a minimum of one or two semesters of study. This unit requires high-level
learning and application skills, which you are expected to develop and refine through the completion
of earlier units within the course.
Enrolment in the Unit
Unless there are exceptional circumstances, students should not enrol in this unit after the end of
week two of semester, as the Tasmanian School of Business and Economics (TSBE) cannot guarantee
that:
•
•
any extra assistance will be provided by the teaching team in respect of work covered in the
period prior to enrolment; and
penalties will not be applied for late submission of any piece or pieces of assessment that were
due during this period.
When does the unit commence?
The unit’s teaching schedule commences in the week beginning 13 July 2015.
University of Tasmania Graduate Quality Statement
The units in your course, including this unit, have been designed to cumulatively develop the
graduate qualities outlined in the University’s Graduate Quality Statement:
Our graduates are equipped and inspired to shape and respond to the opportunities and
challenges of the future as accomplished communicators, highly regarded professionals and
culturally competent citizens in local, national, and global society. Graduates acquire subject and
multidisciplinary knowledge and skills and develop critical and creative literacies and skills of
inquiry. Our graduates recognise and critically evaluate issues of social responsibility, ethical
conduct and sustainability.
BFA714, Australian Tax Law
4
Intended Learning Outcomes for BFA714
INTENDED LEARNING
OUTCOMES
Learning Outcome 1
Evaluate the theoretical
principles underpinning the
Australian taxation system and
recent developments
Learning Outcome 2
Synthesise knowledge and use
judgement in applying taxation
rules and concepts to specific
situations
Learning Outcome 3
Communicate (independently
and in a group) through the
presentation of calculations and
written and oral arguments
supported by primary sources
of tax law and through critical
self reflection
RELATED ASSESSMENT CRITERIA OR MODULE LEVEL
LEARNING OBJECTIVES
ASSESSMENT METHODS
• Describe and explain the theoretical principles governing
taxation law in Australia
• Demonstrate an awareness that tax law is dynamic and
constantly changing
Online/workshop activities
Assignment
Final Exam
• Research recent developments in taxation
Online/Workshop activities
Assignment
Final Exam
• Analyse real life situations to identify relevant tax issues
• Identify relevant taxation rules (including legislation, cases
and taxation rulings) and apply these rules to practical
situations reflective of issues a typical tax professional may
encounter
• Apply income tax concepts (including assessable income,
allowable deductions and tax offsets) to individual
taxpayers
• Apply income tax concepts to different business structures
(partnerships, companies, trusts)
• Identify and apply relevant GST and FBT concepts
appropriate to practical situations.
• Interpret and apply fundamental concepts of international
taxation
• Locate and identify up-to-date data for use in calculations
and calculate components of taxable income and tax
liability
• Justify arguments by including references to primary
sources of law (legislation and cases)
• Communicate results in a relevant form (tax return, short
answer, oral argument)
• Question results of others
• Consider ethical issues including those related to tax
avoidance
• Write coherently and clearly
• Undertake self-management and critical self reflection
DISCIPLINE &COURSE LEARNING OUTCOMES
Successful completion of this unit supports your
development of course learning outcomes, which
describe what a graduate of a course knows,
understands and is able to do. Course learning
outcomes are developed with reference to national
discipline standards, Australian Qualifications
Framework (AQF), any professional accreditation
requirements and the University of Tasmania’s
Graduate Quality Statement. Course learning
outcomes for the MPA(S) are below.
 Judgement
Students exercise judgment to solve business
problems in complex contexts.
Online/Workshop activities
Assignment
Peer reviewed test
Final exam
 Knowledge
Students integrate advanced technical specialist
and theoretical knowledge to understand recent
developments in commerce.
 Application Skills
Students research and critically apply advanced
theoretical and technical specialist knowledge
and skills to new situations to solve business
problems.
Online/workshop activities
Assignment
Peer reviewed test
Final exam
 Communication and Teamwork
Students justify and communicate business advice
and ideas in diverse collaborative contexts
involving both accountants and non-accountants.
 Self-Management
Students seek and reflect on feedback to identify
and action learning opportunities and selfimprovements and initiate this process for others.
BFA714, Australian Tax Law
5
Learning Expectations and Teaching Strategies/Approach
The University is committed to a high standard of professional conduct in all activities, and holds its
commitment and responsibilities to its students as being of paramount importance. Likewise, it
holds expectations about the responsibilities students have as they pursue their studies within the
special environment the University offers. The University’s Code of Conduct for Teaching and
Learning states:
Students are expected to participate actively and positively in the teaching/learning
environment. They must attend classes when and as required, strive to maintain steady
progress within the subject or unit framework, comply with workload expectations, and
submit required work on time.
These are some of the expectations we have of you as a student enrolled in this unit:
Success in BFA714 requires you to engage with the materials regularly and to attend the workshops
having prepared for them. As a student undertaking a ‘700 level’ Masters unit, you are responsible
for your own learning and written answers to set questions will not be posted on MyLO. Making
written answers available can be a disincentive for students to engage with the unit and, in turn,
may compromise your ability to achieve the learning outcomes.
You will be given every opportunity to check your understanding through your interaction in
workshops and during consultation times as well as discussion board questions. We are here to help
you, but not to do the work for you. You need to show a high level of self motivation, attend
workshops, complete all work required in a timely manner and participate in activities. You need to
be able to recognise when you need help, where and how to get help, and use it as part of critical
self reflection development.
You are encouraged to raise questions during workshops or use consultation times to discuss any
questions you have about the unit. If you are experiencing difficulty with the unit, you are
encouraged to seek assistance during consultation time as soon as problems arise. It is
recommended that you do not defer problems you are having with the unit until the ‘last minute’.
On completion of this unit, you should:
• Have a general understanding of how the Australian tax system works.
• Have a good understanding of the general legal principles governing the assessment and taxation
of income in Australia.
• Be able to apply those principles to practical situations using the IRAC approach (identify Issue;
locate relevant Rule, Apply rule to practical situation; Conclude).
• Have a general understanding of the Goods and Services Tax and Fringe Benefits Tax concepts
and apply these concepts to simple practical situations.
• Have a general understanding of the international aspects of taxation and of some administrative
aspects of taxation.
• Demonstrate an ability to justify an argument by including references to relevant sources of law.
Work, Health and Safety (WHS)
The University is committed to providing a safe and secure teaching and learning environment. In
addition to specific requirements of this unit, you should refer to the University’s policy at:
www.utas.edu.au/work-health-safety.
BFA714, Australian Tax Law
6
Learning Resources
Prescribed Text
A prescribed text is a resource that you must have access to for the purposes of studying this unit. Information regarding
how these may be purchased is attached.
Woellner, R, Barkoczy, S, Murphy, S, Evans, C, Pinto, D, 2015, Australian Taxation Law, 25th Edition,
CCH Australia, Sydney.
Barkoczy, S 2015, Core Tax Legislation & Study Guide, 18th Edition, CCH Australia, Sydney.
Textbooks may be purchased in a pack from the Co-op Bookshop in Hobart. You will need to bring
the textbooks to the workshops,the test and to the exam.
Recommended Texts
A recommended text is a resource that you can use to broaden your understanding of the topics covered in this unit. You
may also find a recommended text helpful when conducting research for assignments.
Australian Master Tax Guide, 2015, 56th Edition, CCH Australia, Sydney.
Fisher, R, Hodgson, H, Mortimer, C, 2015, Tax Questions & Answers, Thomson Reuters, Sydney.
Gilders, F, Taylor, J, Walpole, M, Burton, M, Ciro, T, 2015, Understanding Taxation Law, Lexis Nexis
Butterworths, Chatswood.
Krever, R, 2015, Australian Taxation Law Cases, Thomson Reuters, Sydney.
Other Recommended Resources
In addition to the texts recommended above, students are also expected to be familiar with the key
academic journals in the discipline from which useful insights may be derived. In particular, students
are encouraged to review regularly the relevant papers that are published in:
•
Taxation in Australian: http://www.taxinstitute.com.au/publications/taxation-in-australia
•
Australian Tax Forum: http://www.taxinstitute.com.au/publications/australian-tax-forum
•
The Tax Specialist: http://www.taxinstitute.com.au/publications/the-tax-specialist
•
eJournal of Tax Research: https://www.business.unsw.edu.au/research/publications/atax-journal
•
Australian Tax Review:
http://www.thomsonreuters.com.au/australian-tax-review-parts-bound-volumes/productdetail/72383
•
Revenue Law Journal: http://epublications.bond.edu.au/rlj/
BFA714, Australian Tax Law
7
My Learning Online (MyLO)
Access to the MyLO online learning environment unit is required for this unit. The unit has its own
MyLO site.
To log into MyLO and access this unit, go to: http://www.utas.edu.au/mylo. To access the unit,
select BFA714. These instructions will help you to log in for the first time.
For help using MyLO go to http://www.utas.edu.au/mylo.
Technical requirements for MyLO
For help and information about setting up your own computer and web browser for MyLO,
see: http://uconnect.utas.edu.au/
While on campus, you can access the University network and MyLO via a laptop computer or other
mobile device. See: http://www.utas.edu.au/service-desk/uconnect/uconnect-on-campus
MyLO can be accessed via Library computers and in computer labs on campus.
See: http://www.utas.edu.au/it/computing-distributed-systems/computer-labs-facilities-andlocations
For further technical information and help, contact the UTAS Service Desk on 6226 1818 or
at http://www.utas.edu.au/service-desk during business hours.
Learning to use MyLO
When you log into MyLO, you will see a unit called Getting Started with MyLO. Enter this unit to
learn more about MyLO, and to practise using its features.
MyLO Expectations
1.
Students are expected to maintain the highest standards of conduct across all modes of
communication, either with staff or with other students. Penalties may be imposed if the Unit
Coordinator believes that, in any instance or mode of communication, your language or
content is inappropriate or offensive. MyLO is a public forum. Due levels of respect,
professionalism and high ethical standards are expected of students at all times.
2.
Submission of assessment tasks via MyLO presumes that students have read, understood and
abide by the requirements relating to academic conduct, and in particular, those requirements
relating to plagiarism. All work submitted electronically is presumed to be “signed-off” by the
student submitting as their own work. Any breach of this requirement will lead to student
misconduct processes.
3.
MyLO is an Internet service for teaching and learning provided by the University. It is
expected that you check your units in MyLO for updates at least once a day.
BFA714, Australian Tax Law
8
Using MyLO for BFA714
IMPORTANT!: Before you are provided with access to your unit’s MyLO resources, you must
complete the Student Agreement form. To do this:
1. Access the unit’s MyLO site.
2. Locate the Begin Here folder and click on it to open it. You can find the Begin Here folder by
scrolling down until you see Content Browser OR by clicking on the Content button.
OR
3. Once you have opened the Begin Here folder, click on the Student Agreement file.
OR
4. Read the terms, then check the I agree box. You should now be able to access all available
unit content on MyLO. You only need to do this once in each MyLO unit.
Other important resources on MyLO
Students are expected to regularly check on MyLO for any updates in relation to the unit. Essentially,
MyLO has been incorporated into the delivery of this unit to enhance students’ learning experience,
by providing access to up-to-date course materials, and allowing for online discussion. In addition to
the lecture slides which are uploaded on MyLO on a weekly basis, other unit-related materials such
as supplementary readings and assessment guides can also be accessed on MyLO. Further, students
are also expected to engage in an active discussion about issues related to the unit through the
discussion forums or chat rooms that are available on MyLO: this is particularly helpful for distance
students who may utilise the facilities available on MyLO to contact their fellow distance students
and form groups to complete any group assessment tasks for this unit. In this regard, MyLO should
be treated as the unit's critical platform for learning and communication.
Student Feedback via eVALUate
At the conclusion of each unit, students will be asked to provide online responses to a number of
matters relating to the learning and teaching within that unit. All students are asked to respond
honestly to these questions, as all information received is used to enhance the delivery of future
offerings.
BFA714, Australian Tax Law
9
Details of Teaching Arrangements
Workshops
There will be a weekly face-to-face workshop that all students must attend. The detailed schedule of
workshops can be found on the last page of this unit outline. A peer reviewed class test will be held
during the scheduled time for the workshop of Week 10 (See details below). The first workshop will
take place in Week 1 (week commencing 13 July).
Workshops will involve content delivery (covering core unit material as set out in the study schedule
at the end of the unit outline). You should be familiar with the content material and read the
relevant text chapter(s) before attending the workshop, so that you are comfortable with the core
concepts and their application in practice.
The workshops are structured authentic learning experiences that aim to enable you to apply your
knowledge and understanding of tax concepts to real life situations and problems. The workshops
encourage you to share your ideas, to justify and defend a position based on legal arguments and to
discuss practical tax issues with other students.
MyLO will contain audio recordings of core content as well as PowerPoint presentations.
Communication, Consultation and Appointments
TO KEEP UP WITH ANNOUNCEMENTS IN THIS UNIT
Check the MyLO News tool at least once every two days. The unit News will appear when you first
enter our unit’s MyLO site. Alternatively, click on the News button (towards the top of the MyLO
screen) at any time.
WHEN YOU HAVE A QUESTION
Other students may have the same question that you have. Please go to the Q&A Forum on our
course’s MyLO site. Check the posts that are already there – someone may have answered your
question already. Otherwise, add your question as a new topic. Students are encouraged to support
each other using this forum – if you can answer someone’s question, please do. We will attempt to
respond to questions within 48 business hours. If your question is related to a personal issue or your
performance in the unit, please contact the appropriate teaching staff member by email instead.
WHEN YOU HAVE AN ISSUE THAT WILL IMPACT ON YOUR STUDIES OR THE SUBMISSION OF AN
ASSESSMENT TASK
If you have a personal question related to your studies or your grades, please contact teaching staff
by email.
A NOTE ABOUT EMAIL CORRESPONDENCE
You are expected to check your UTAS email (WebMail) on a regular basis – at least three times per
week. To access your WebMail account, login using your UTAS username and password
at https://webmail.utas.edu.au/.
You are strongly advised not to forward your UTAS emails to an external email service (such as Gmail
or Hotmail). In the past, there have been significant issues where this has occurred, resulting in UTAS
BFA714, Australian Tax Law
10
being blacklisted by these email providers for a period of up to one month. To keep informed, please
use your UTAS email as often as possible.
*IMPORTANT* Please email teaching staff when you have a question or issue of a personal nature,
for example, you have a family issue that is affecting your studies. For general questions about the
unit, please add them to the Q&A forum on our unit’s MyLO site. This way, other students can also
benefit from the answers.
As we receive a lot of emails,allow at least two (2) business days to receive a reply. Staff are not
required to respond to emails where students do not directly identify themselves, are threatening or
offensive, or that are sent from external (non-UTAS) email accounts.
When you write an email, you must include the following information. This helps teaching staff to
determine who you are and which unit you are referring to.
•
•
•
•
•
•
Family name;
Preferred name;
Student ID;
Unit code (i.e., BFA714)
Question(s)
If your question is about an assessment task, please include the assessment task
number or name.
BFA714, Australian Tax Law
11
Assessment
How Your Final Result Is Determined
In order to pass this unit you must achieve an overall mark of at least 50% of the total available
marks. Details of each assessment item are outlined below.
Assessment Schedule
Assessment Items
Due Date
Value/Weighting
Link to Learning
Outcomes
Assessment Task 1:
Online and Workshop
activities
Continuous
15%
Learning Outcome 1
Learning Outcome 2
Learning Outcome 3
Assessment Task 2:
Assignment/Interview
2pm, Thursday
10 September for
written component.
Interviews in Week 9.
15%
Learning Outcome 1
Learning Outcome 2
Learning Outcome 3
Assessment Task 3:
Peer reviewed test
Workshop Week 11
10%
Learning Outcome 2
Learning Outcome 3
Assessment Task 4:
Final exam
Exam period
60%
Learning Outcome 1
Learning Outcome 2
Learning Outcome 3
Assessment Item 1 - Assessment Task 1: Quizzes and workshop activities
Task Description:
You will be assessed on a various quizzes and workshop activities. The
workshop activities will require you to work in groups.
Task Length
Not applicable
Assessment Criteria:
A detailed rubric will be posted on MyLO.
Link to Unit’s
Learning Outcomes:
Learning Outcome 1
Learning Outcome 2
Learning Outcome 3
Due Date:
Week 2 to Week 13
Value:
15%
BFA714, Australian Tax Law
12
Assessment Item 2 - Assessment Task 2: Assignment
Task Description:
The assignment will involve three separate components:
1. The preparation of an individual tax return for a hypothetical client.
2. A written supporting report with a full analysis of the issues and an
explanation of your workings.
3. Answer questions about your written assignment during an
interview.
Assignment submission will include the completed tax return form and the
supporting report. This task will require you to work on the written
assignment with one other student and to attend the interview in pairs.
Task Length
Maximum of 10 pages for the supporting report.
Assessment Criteria:
A detailed rubric will be distributed in the first lecture and posted on MyLO.
Link to Unit’s
Learning Outcomes:
Learning Outcome 1
Learning Outcome 2
Learning Outcome 3
Due Date:
Thursday, 10 September, 2pm (for the written component); interviews held
in week commencing 14 September.
Value:
15%
Assessment Item 3 - Assessment Task 3: Peer reviewed test
Task Description:
You will have an hour to answer short questions up to and including Week 9,
and with an additional 30 minutes marking your peer's answer. The two
prescribed texts may be used in the test and may be annotated (writing in
any of the white space available) and with small tabs with short headings.
Task Length
Limited by time: 90 minutes
Assessment Criteria:
Correctly answering test questions.
Link to Unit’s
Learning Outcomes:
Learning Outcome 2
Learning Outcome 3
Due Date:
Week 11, in workshop
Value:
10%
N.B. There is no alternative assessment for the peer reviewed test. If you
miss the test your mark for this assessment will be 0/10.
BFA714, Australian Tax Law
13
Assessment Item 4 - Assessment Task 4: Final exam
Task Description:
The 3-hour examination will be “open book”: the two prescribed texts may
be used in the exam and may be annotated (writing in any of the white space
available) and with small tabs with short headings.
Task Length
Limited by time: 3 hours (plus 15 minutes reading time)
Assessment Criteria:
Link to Unit’s
Learning Outcomes:
Learning Outcome 1
Learning Outcome 2
Learning Outcome 3
Due Date:
Exam period
Value:
60%
Your final examination for this unit will be held during the scheduled examination period as
indicated by Student Administration in correspondence to you.
Examinations will normally be scheduled Monday to Saturday inclusive. Examinations may be held
during the day or evening and students should consult the university information which will be made
available towards the end of semester.
You are advised to make any necessary arrangements with employers now for time off during the
examination period to sit this examination. Your participation at the scheduled time is not
negotiable unless there are exceptional circumstances. Note that you will be expected to sit the
examination at your recorded study centre. To find out more go to the Exams Office
website: http://www.utas.edu.au/exams/home.
Submission of Assessment Items
Lodging Assessment Items
Assignments must be submitted electronically through the relevant assignment drop box in MyLO.
Students must ensure that their name, student ID, unit code, workshop time and lecturer’s name
are clearly marked on the first page. If this information is missing, the assignment will not be
accepted and, therefore, will not be marked.
Where appropriate, unit coordinators may also request students submit a paper version of their
assignments.
Please remember that you are responsible for lodging your assessment items on or before the due
date and time. It is advised that you keep a copy of the assignment.
BFA714, Australian Tax Law
14
Late Assessment and Extension Policy
In this Policy:
1.
2.
3.
4.
5.
6.
7.
(a) ‘day’ or ‘days’ includes all calendar days, including weekends and public holidays;
(b) ‘late’ means after the due date and time; and
(c) ‘assessment items’ includes all internal non-examination based forms of assessment
This Policy applies to all students enrolled in TSBE Units at whatever Campus or geographical
location.
Students are expected to submit assessment items on or before the due date and time specified
in the relevant Unit Outline. The onus is on the student to prove the date and time of
submission.
Students who have a medical condition or special circumstances may apply for an extension.
Requests for extensions should, where possible, be made in writing to the Unit Coordinator on
or before the due date. Students will need to provide independent supporting documentation
to substantiate their claims.
Late submission of assessment items will incur a penalty of 10% of the total marks possible for
that piece of assessment for each day the assessment item is late unless an extension had been
granted on or before the relevant due date.
Assessment items submitted more than five (5) days late will not be accepted.
Academic staff do NOT have the discretion to waive a late penalty, subject to clause 4 above.
Academic Referencing and Style Guide
Before starting their assignments, students are advised to familiarise themselves with the following
electronic resources.
The first is the Harvard Referencing System Style Guide, which can be accessed from the UTAS
library: http://utas.libguides.com/content.php?pid=27520&sid=199808. The Harvard style is the
appropriate referencing style for this unit and the guide provides information on presentation of
assignments, including referencing styles. In your written work you will need to support your ideas
by referring to scholarly literature, works of art and/or inventions. It is important that you
understand how to correctly refer to the work of others and maintain academic integrity.
Failure to appropriately acknowledge the ideas of others constitutes academic dishonesty
(plagiarism), a matter considered by the University of Tasmania as a serious offence.
The second is the Tasmanian School of Business and Economics’s Writing Assignments: A Guide,
which can be accessed at: http://www.utas.edu.au/business-and-economics/student-resources .
This guide provides students with useful information about the structure and style of assignments in
the TSBE.
Review of Assessment and Results
Review of Internal Assessment
It is expected that students will adhere to the following policy for a review of any piece of
continuous/internal assessment. The term continuous/internal assessment includes any assessment
task undertaken across the teaching phase of any unit (such as an assignment, a tutorial
presentation, and online discussion, and the like), as well as any capstone assignment or take-home
exam.
BFA714, Australian Tax Law
15
Within five (5) days of release of the assessment result a student may request a meeting with the
assessor for the purpose of an informal review of the result (in accordance with Academic
Assessment Rule No. 2 Clause 22 – www.utas.edu.au/academic-governance/academicsenate/academic-senate-rules . During the meeting, the student should be prepared to discuss
specifically the marks for the section(s) of the marking criteria they are disputing and why they
consider their mark(s) is/are incorrect. The assessor will provide a response to the request for
review within five (5) days of the meeting.
If the student is dissatisfied with the response they may request a formal review of internal
assessment by the Head of School, with the request being lodged within five (5) days of the informal
review being completed. A Review of Internal Assessment Form is available at the following
link: http://www.utas.edu.au/business-and-economics/student-resources/forms. The form must be
submitted to the TSBE Office.
Review of Final Exam/Result
In units with an invigilated exam students may request a review of their final exam result. You may
request to see your exam script after results have been released by completing the Access to Exam
Script Form, which is available from the TSBE Office, or at the following link –
http://www.utas.edu.au/business-and-economics/student-resources/forms. Your unit coordinator
will then contact you by email within five (5) working days of receipt of this form to go through your
exam script.
Should you require a review of your final result a formal request must be made only after
completing the review of exam script process list above. To comply with UTAS policy, this request
must be made within ten (10) days from the release of the final results (in accordance with
Academic Assessment Rule No. 2 Clause 22 – www.utas.edu.au/academic-governance/academicsenate/academic-senate-rules . You will need to complete an Application for Review of Assessment
Form, which can be accessed from http://www.utas.edu.au/exams/exam-and-results-forms. Note
that if you have passed the unit you will be required to pay $50 for this review.
The TSBE reserves the right to refuse a student request to review final examination scripts should
this process not be followed.
BFA714, Australian Tax Law
16
Further Support and Assistance
If you are experiencing difficulties with your studies or assessment items, have personal or lifeplanning issues, disability or illness that may affect your study, then you are advised to raise these
with your lecturer or tutor in the first instance.
If you do not feel comfortable contacting one of these people, or you have had discussions with
them and are not satisfied, then you are encouraged to contact:
ACADEMIC DIRECTOR, POSTGRADUATE
Name:
Dr Rob Hecker
Room:
307, Centenary Building, Sandy Bay
Email:
[email protected]
There is also a range of University-wide support services available to students, including Student
Centre Administration, Careers and Employment, Disability Services, International and Migrant
Support, and Student Learning and Academic Support. Please refer to the Current Students website
(available from www.utas.edu.au/students) for further information.
If you wish to pursue any matters further then a Student Advocate may be able to assist.
Information about the advocates can be accessed from www.utas.edu.au/governance-legal/studentcomplaints. The University also has formal policies, and you can find out details about those from
that link.
Academic Misconduct and Plagiarism
Academic misconduct includes cheating, plagiarism, allowing another student to copy work for an
assignment or an examination, and any other conduct by which a student:
(a) seeks to gain, for themselves or for any other person, any academic advantage or advancement
to which they or that other person are not entitled; or
(b) improperly disadvantages any other student.
Students engaging in any form of academic misconduct may be dealt with under the Ordinance of
Student Discipline. This can include imposition of penalties that range from a deduction/cancellation
of marks to exclusion from a unit or the University. Details of penalties that can be imposed are
available in the Ordinance of Student Discipline – Part 3 Academic Misconduct,
see http://www.utas.edu.au/university-council/university-governance/ordinances.
Plagiarism is a form of cheating. It is taking and using someone else’s thoughts, writings or
inventions and representing them as your own, for example:
• using an author’s words without putting them in quotation marks and citing the source;
• using an author’s ideas without proper acknowledgment and citation; or
• copying another student’s work.
It also means using one’s own work from previously submitted assessment items if repeating a unit.
If you have any doubts about how to refer to the work of others in your assignments, please
consult your lecturer or tutor for relevant referencing guidelines, and the academic integrity
resources on the web at http://www.utas.edu.au/academic-integrity/The intentional copying of
BFA714, Australian Tax Law
17
someone else’s work as one’s own is a serious offence punishable by penalties that may range from
a fine or deduction/cancellation of marks and, in the most serious of cases, to exclusion from a unit,
a course, or the University.
The University and any persons authorised by the University may submit your assessable works to
a plagiarism checking service, to obtain a report on possible instances of plagiarism. Assessable
works may also be included in a reference database. It is a condition of this arrangement that the
original author’s permission is required before a work within the database can be viewed.
For further information on this statement and general referencing guidelines,
see www.utas.edu.au/plagiarism/ or follow the link under ‘Policy, Procedures and Feedback’ on the
Current Students homepage.
BFA714, Australian Tax Law
18
Study Schedule (Workshops)
Week
Start of Week
Topic/s and activities
Woellner et al (2015)
Chapter/s
Ch 1, 2 and 3
1
Monday 13 July
2
Monday 20 July
3
Monday 27 July
Introduction to Income tax law,
the tax formula, General
principles of income
Income: personal exertion,
property and business income
General deductions
4
Monday 3 August
Specific deductions
Ch 11, 12 and 13
5
Monday 10 August
Capital Gains Tax
Ch. 7
6
Monday 17 August
Ch 2, 16 and 17
7
Monday 24 August
Tax entities: individual
taxpayers, partnerships & trusts
Tax entities: Companies
Assessment Due
Dates
Ch 4, 5 and 6
Ch 10
Ch 18
Mid-Semester Break: 31 August – 4 September inclusive
8
9
10
11
12
13
Monday 7 September
International tax: residency,
source, taxation of foreign
income and foreign residents
Monday 14 September Assignment interviews - no
workshop
Monday 21 September Good and services Tax
Fringe Benefits Tax
Monday 28 September Peer reviewed Test during
workshop time
Monday 5 October
Tax evasion and tax avoidance
Administrative aspects
Monday 12 October
Unit review
Ch 24
Assignment due
2pm, Thursday
10 September
Ch 26 and 27
Test
Ch 25, 29 and 30
Examination Period: 24 October – 10 November 2015
Was this manual useful for you? yes no
Thank you for your participation!

* Your assessment is very important for improving the work of artificial intelligence, which forms the content of this project

Download PDF

advertisement