Taxation Program
Subjects on offer
Subject descriptions
MT531 Taxation
A detailed study of the Income Tax Assessment Act and associated acts and regulations and their application to the preparation of income tax returns.
Back to the top ▲MT550 Financial Management
This unit introduces accounting and financial management for managers and professionals without formal business qualifications. Students will gain an understanding of the impact of a company's financial position, corporate accountability and how the effects of these on business decisions. The unit covers the assessment of companies according to their liquidity, profitability, financial backing and triple-bottom-line performance. It will also explain, in financial terms, the costs and benefits of decision alternatives and provide the skills to communicate effectively with accounting managers.
Back to the top ▲MT560 Legal Environment
Designed to provide an understanding of the major areas of law confronting managers. This unit address legislative and common law regulations.
Back to the top ▲MT564 Law (Corporation)
The characteristics of a company compared to other business entities, types of companies, internal and external relationships, fundraising, share capital and membership, loan capital, duties of directors and officers, meetings, reporting, members' rights, external administration.
Back to the top ▲MT532 Taxation (GST and Indirect Taxes)
This unit covers all aspects of the Goods and Services Tax including the types of supplies, creditable acquisitions, administration and payments. This unit will examine Fringe Benefits tax, from the identification of fringe benefits, exemptions, determination of taxable values, common and reportable fringe benefits and other indirect taxes.
Back to the top ▲MT547 Taxation (International)
This unit examines the nature and purpose of taxation laws. The unit addresses domestic taxation policy in detail, exploring the development and types of taxation structures commonly encountered and the different ways in which taxes are administered. Students will then explore international taxation in further detail, addressing international tax treaties, international tax avoidance provisions, tax havens and international tax planning.
Back to the top ▲MT568 Taxation (Trusts)
A study of trusts and common law. A detailed study of the provisions of the Income Tax Assessment Act and associated Acts and regulations and the Stamp Act as they relate to trusts.
Back to the top ▲MT569 Taxation (Advanced)
Advanced income tax law including company tax and capital gains tax issues, international taxation, anti-avoidance provisions and administrative issues.
Back to the top ▲MT570 Taxation (Current Topics)
Topical issues in State and Commonwealth direct and indirect taxation. This unit will respond to current issues presented as legislation and under discussion and therefore varies from year to year.
Back to the top ▲MT571 Taxation (Capital Gains)
Examination of the Australian Gains Tax in detail including the rationale for such a tax, its impact on business transactions such as organisational restructuring, its impact on the disposal of a range of assets such as goodwill and restrictive covenants and capital gains tax planning techniques.
Back to the top ▲MT621 Superannuation and Retirement Planning
Eligible termination payments and retirement income streams. History of superannuation, rights of beneficiaries, fund design, approved deposit fund, social security, the role of financial planning in pre-retirement, taxation concessions for contributions, reasonable benefit limits, roll-over products, taxation treatment of superannuation funds.
Back to the top ▲MT660 Taxation (Australian International)
Exploration of the international aspects of Australia's income tax legislation including residence and sources, taxation of foreign income derived by Australian residents, taxation of non residents, double tax agreements, international tax avoidance practices and legislative responses.
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