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 2024 in Semester 1 at Peninsula. It needs BTB1010, BTF1010, BTW1042, BTC1110 or BTX1010 and unlocks 2 units.
- Credit points
- 6
- Offered in 2024
- Semester 1
- Peninsula
- Assessment
- Exam 60%
- and 1 other task
- Workload
- 144 hours
- per semester
This is the 2024 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
2 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.
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 2024
| Teaching period | Campus | Mode |
|---|---|---|
| First semester | Peninsula | On campus |
Assessment
- Within semester assessment40%
- Examination60%
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
- Tutorials18 hours
- Teaching approachProblem-based learning
- Teaching approachCase-based teaching
- Teaching approachActive 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. You are expected to complete all pre-class activities prior to your scheduled class, and post-class activities should be completed after your scheduled class. Learning activities may include a combination of teacher directed, peer directed and online engagement activities.
This unit includes problem-based learning approaches, where you engage in research, integrate theory and practice and apply knowledge and skills to develop viable solutions in response to a problem or set of problems.
This unit includes case-based teaching, where you apply your knowledge and engage in analytical and reflective thinking to solve complex contextual scenarios. Activities are often designed so that there is not one clear answer, but you need to work together to examine, analyse and make decisions to resolve the situation.
This unit engages you in actively applying your knowledge, skills and attributes in interactive, collaborative and reflective activities.
Learning resources
Required resources
Bevacqua, Morton, Xu, Devos, Marsden & Whait, Australian Taxation 2021-22 Tax update edition, Wiley
Technology resources
There may be an additional cost associated with purchasing a physical and/or virtual calculator. Specific details will be provided in the Learning Management System by commencement of Orientation week.
Where it fits
BTB3221 is part of 1 area of study in the 2024 handbook.
Contacts
- Chief Examiners
- Mrs Swapna Verma
Common questions
What are the prerequisites for BTB3221?
You need BTB1010, BTF1010, BTW1042, BTC1110 or BTX1010 before you enrol. Enrolment rules also apply.
What can I take after BTB3221?
BTB3221 is a prerequisite or corequisite for 2 units, including BTF5235 and BTX3350.
When is BTB3221 offered?
In 2024, 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.