Unit of Study ACCT3001 Advanced Taxation (2024)

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