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 2023 in Semester 1 and Semester 2 at Malaysia. It has no prerequisites.
- Credit points
- 6
- Offered in 2023
- Semester 1, Semester 2
- Malaysia
- Assessment
- Exam 60%
- and 1 other task
- Workload
- 144 hours
- per semester
This is the 2023 handbook entry. See the 2027 entry.
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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 2023 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 2023
| Teaching period | Campus | Mode |
|---|---|---|
| First semester | Malaysia | On campus |
| Second semester | Malaysia | On campus |
Assessment
- Within semester assessment40%
- Examination60%
Learning outcomes
When you finish this unit, you should be able to:
- 1
describe the taxation concept of income
- 2
critically assess the major income and deduction components comprising taxable income
- 3
identify the main taxable entitles and calculate how they are taxed
- 4
analyse and apply the main administrative aspects of income tax law
- 5
demonstrate an awareness of current income tax developments in Malaysia.
Workload and teaching
- Teaching approachResearch activities
- Teaching approachCase-based teaching
- Teaching approachActive learning
- Teaching approachProblem-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. 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.
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 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.
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.
Where it fits
BTW3153 is part of 2 areas of study in the 2023 handbook.
Contacts
- Chief Examiners
- Associate Professor Evgeny Guglyuvatyy
- Dr Francesco Cannas
Common questions
What are the prerequisites for BTW3153?
BTW3153 has no prerequisites.
When is BTW3153 offered?
In 2023, 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 60% of the final mark, alongside 1 other task.
Which majors and minors include BTW3153?
BTW3153 is part of Accountancy; and Business law and taxation.