BTB3221 Taxation law and practice
Faculty of Business and Economics
BTB3221 Taxation law and practice is a level 3, 6-credit-point, undergraduate unit from the Faculty of Business and Economics, offered in 2021 in Semester 1 at Peninsula. It needs BTX1010, BTW1042, BTB1010, BTC1110 or BTF1010 and unlocks 3 units.
- Credit points
- 6
- Offered in 2021
- Semester 1
- Peninsula
- Assessment
- Exam 60%
- and 1 other task
- Workload
- 144 hours
- per semester
This is the 2021 handbook entry. See the 2025 entry.
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Requisites
Before BTB3221
Prerequisites
Pass these before you enrol.
Prohibitions
You can't enrol if you have passed any of these.
After BTB3221
3 units list BTB3221 as a prerequisite or corequisite.
Enrolment rules
To be successful in this unit, background knowledge and application of maths is required at the equivalent of VCE Year 11 level. You may have satisfied this by completing relevant prerequisite unit/s, or you have covered relevant topics in your final years of secondary study. You should self-assess your maths competency prior to enrolling in this unit.
Equivalent units
The same content under another code. Only one of them counts.
Overview
This unit provides an introduction to Australian taxation law and practice with a focus on individuals as taxpayers undertaking personal services, property and business activities. Income tax (including CGT), GST and FBT are covered.
Offerings in 2021
| Teaching period | Campus | Mode |
|---|---|---|
| First semester | Peninsula | On campus |
Assessment
- Within semester assessment40%
- ExaminationThreshold hurdle60%
Learning outcomes
When you finish this unit, you should be able to:
- 1
understand the operation of the Australian taxation system including the interaction of income tax with other taxes
- 2
identify conceptual structures in core tax provisions and apply them in an ordered approach
- 3
recognise fundamental tax concepts, identify legislative provisions as well as judicial principles and apply them to analyse personal, property and business scenarios
- 4
explain and calculate income tax (including CGT), plus GST and FBT.
Workload and teaching
- Lectures18 hours
- Tutorials18 hours
- Teaching approachActive learning
- Teaching approachPeer assisted learning
- Teaching approachProblem-based learning
- Teaching approachOnline learning
Minimum total expected workload to achieve the learning outcomes for this unit is 144 hours per semester typically comprising a mixture of scheduled learning activities and independent study. Independent study may include associated readings, assessment and preparation for scheduled activities. The unit requires on average three/four hours of scheduled activities per week. Scheduled activities may include a combination of teacher directed learning, peer directed learning and online engagement.
Learning resources
Required resources
K Sadiq, et al., Principles of Taxation Law (2021 ed, Thomson Reuters); K Sadiq, Australian Taxation Law Cases (2021 ed, Thomson Reuters)
Recommended resources
Dale Pinto et al., Fundamental Tax Legislation (2021 ed, Thomson Reuters)
Where it fits
BTB3221 is part of 1 area of study in the 2021 handbook.
Contacts
- Chief Examiners
- Mrs Swapna Verma
Common questions
What are the prerequisites for BTB3221?
You need BTX1010, BTW1042, BTB1010, BTC1110 or BTF1010 before you enrol. Enrolment rules also apply.
What can I take after BTB3221?
BTB3221 is a prerequisite or corequisite for 3 units, including BTB3350, BTF5235 and BTX3350.
When is BTB3221 offered?
In 2021, BTB3221 runs in Semester 1 at Peninsula.
How much work is BTB3221?
The handbook expects about 144 hours of study across the semester. No students have rated its difficulty yet.
Does BTB3221 have an exam?
Yes. The exam is worth 60% of the final mark, alongside 1 other task.
Which majors and minors include BTB3221?
BTB3221 is part of Accountancy.