BTW3153 Income tax law
Faculty of Business and Economics
BTW3153 Income tax law is a level 3, 6-credit-point, undergraduate unit from the Faculty of Business and Economics, offered in 2027 in Semester 1 and Semester 2 at Malaysia. It has no prerequisites.
- Credit points
- 6
- Offered in 2027
- Semester 1, Semester 2
- Malaysia
- Assessment
- Exam 50%
- and 2 other tasks
- Workload
- 144 hours
- per semester
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Requisites
Before BTW3153
Prohibitions
You can't enrol if you have passed any of these.
After BTW3153
No unit lists BTW3153 as a prerequisite in the 2027 handbook.
Overview
The topics are similar to those covered by the equivalent Australian income tax law unit BTC3150, but lectures and tutorials will concentrate on the legislation and case law which applies in Malaysia. Topics include background to the Malaysian legal and taxation systems; income for businesses, individuals, companies, partnerships and trusts; deductions; capital allowances (the Malaysian equivalent of depreciation); personal reliefs; tax incentives; the limited capital gains tax; tax administration and tax avoidance.
Offerings in 2027
| Teaching period | Campus | Mode |
|---|---|---|
| First semester | Malaysia | On campus |
| Second semester | Malaysia | On campus |
Assessment
- Written35%
- Quiz / Test15%
- Examination50%
Assessment details may change. Please refer to the assessment information in Moodle closer to the start of the teaching period.
Learning outcomes
When you finish this unit, you should be able to:
- 1
describe the taxation concept of income and critically assess the major income and deduction components comprising taxable income
- 2
identify the main taxable entities and demonstrate an ability to calculate their taxes
- 3
demonstrate knowledge of key taxes, major aspects of tax administration and reflect on the development of tax laws in Malaysia.
Workload and teaching
- Tutorials24 hours
- Teaching approachActive learning
- Teaching approachResearch activities
- Teaching approachProblem-based learning
- Teaching approachCase-based teaching
- Teaching approachIndustry-based 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 engages you in actively applying your knowledge, skills and attributes in interactive, collaborative and reflective activities.
This unit allows you to develop your research skills by engaging in structured inquiry using a systematic approach and discipline-specific methodologies.
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 provides you with the opportunity to engage in industry-based learning to incorporate professional and industry experience into your studies.
Where it fits
BTW3153 is part of 2 areas of study in the 2027 handbook.
Contacts
- Chief Examiners
- Maria Adibah
Common questions
What are the prerequisites for BTW3153?
BTW3153 has no prerequisites.
When is BTW3153 offered?
In 2027, BTW3153 runs in Semester 1 and Semester 2 at Malaysia.
How much work is BTW3153?
The handbook expects about 144 hours of study across the semester. No students have rated its difficulty yet.
Does BTW3153 have an exam?
Yes. The exam is worth 50% of the final mark, alongside 2 other tasks.
Which majors and minors include BTW3153?
BTW3153 is part of Accountancy; and Business law and taxation.