Year No. Offer Mode Description Cred. Pts 00 51126 S2 D REVENUE LAW & PRACTICE II 1.00
It is highly recommended that you successfully complete unit 51130 before enrolling in this unit. If you have not, you may find it difficult to successfully complete this unit.
The material covered in the unit will build upon the subject matter dealt with in the unit Revenue Law and Practice and students will be expected to have retained a working knowledge of material covered in that unit. This unit looks in detail at the taxation of the various entities, such as trusts, companies, partnerships as well as superannuation funds, and the taxation of termination payments. It also further examines topics dealt with in the previous unit, plus new topics such as Fringe Benefits Tax, International aspects of the taxation system and the taxation of 'special' taxpayers such as sports persons and primary producers.
AIM Students should be able to analyse problems, recognise the
appropriate law, apply that law and synthesize an answer with
respect to Australian taxation law. Completion of this unit
will enable students to:
Description Weighting(%)
- Primary Production and Special Taxpayers 8.00
- Superannuation funds, termination payments, 17.00 superannuation contributions
- Company and Shareholder Taxation 17.00
- Partnerships 8.00
- Trusts 17.00
- Fringe Benefits Tax 17.00
- International tax 8.00
- Tax planning, alienation of income, Part IVA 8.00
Barkoczy, S. 1999, Australian Tax Casebook, CCH Sydney, 4th edn.
(Later edition acceptable).
Deutsch, R.L., Gates, S.J., Gibson, M.M., Hanley, P.J., Mannix, J.E. &
Payne, G.L. 2000, Australian Tax Handbook 2000, Australian Tax
Practice.
USQ study package available from the USQ Bookshop.
Woellner, R., Barkoczy, S, Krever, R. 2000, 2000 Australian Taxation
Law, 10th edn, CCH Sydney.
Lehmann, G. & Coleman, C. 1996, Taxation Law in Australia, 4th edn,
Australian Tax Practice, Sydney.
ACTIVITY HOURS Lectures 26 Tutorials/Workshops 26 Private Study 93 Assessments 20
No *F/S Marks Due Description Wtg(%) LBL WWW 1 S 100.00 18/09/00 ASSIGNMENT 30.00 Y N 2 S 100.00 END S2 3 HOUR EXAMINATION 70.00 N N
1 TO GAIN A PASSING GRADE IN THE UNIT A STUDENT MUST: a) obtain a
passing mark in aggregate for the unit's assessment items, b)
obtain a passing mark in the formal exam, AND c) submit genuine
attempts for the following MANDATORY item of assessment:
ASSIGNMENT
2 Students must retain a copy of all pieces of assessment which
must be produced if/when required by the lecturer.
3 LATE ASSIGNMENTS
3.1 All assessments submitted after the due date (and not approved
for extension) in accordance with university policy will be
penalised 20% per working day.
3.2 If students submit assignments after the due date and wish to
claim extenuating circumstances then they shall provide validated
documentary evidence with the assignment, explaining the
circumstances.
3.3 The unit examiner shall consider the statement accompanying a
late assignment and decide on the outcome.
4 Assignments not submitted in the appropriate assignment folders
will be deemed as not being received.
5 DISHONEST ACTIONS
5.1 Any student who is alleged to having performed a dishonest action
relating to any assessment in the unit will have a course of
action taken against him/her as outlined in the Academic
Regulations.
5.2 Pieces of assessment should be the work of individual students.
Joint pieces of assessment are not permitted unless written
approval has been obtained from the unit leader.
5.3 Dishonest action in relation to assessment includes: - copying or
attempting to copy the work of others; - use of or attempting to
use information prohibited from use in that form of assessment; -
submitting the work of another as your own; - consciously
committing acts of plagiarism, ie taking and using another's
thoughts or writings as one's own with intent to deceive, which
occurs when paragraphs, sentences, a single sentence or
significant parts of a sentence which are copied directly, are
not enclosed in quotation marks and appropriately footnoted or
referenced in the text .direct quotations are not used, but text
is paraphrased or summarised, and the source of the material is
not acknowledged by footnoting or other reference in the text.
6 DEFERRED EXAMINATIONS
6.1 Deferred examinations will be granted at the Dean's discretion in
the case of medical or compassionate circumstances having regard
to item 1. If a deferred examination has been granted students
shall normally sit the deferred examination in the semester in
which the unit is next offered, BUT NO LATER THAN THE NEXT
SEMESTER 3 EXAMINATION PERIOD. If, for whatever reason, this
deferred examination is not taken then the student will be graded
`F'.
6.2 Medical evidence on the appropriate University of Southern
Queensland medical certificate or doctor's certificate must be
received by the Faculty Administrator no later than twenty-one
(21) days after examination date. A medical certificate must be
dated with the same date as the period of illness for which the
absence from examination is being sought and clearly indicate the
student's name and, if possible, student number. (Retrospective
medical certificates will not be accepted for either assignment
work or examinations.) Only original or certified medical
certificates will be accepted.
6.3 A student's medical condition must be stated clearly (IN
ENGLISH). (Certificates stating a student has a `Medical
Condition' may not be sufficient grounds for deferment of
examination). Medical evidence must cover the student for the
day(s) of the missed examination(s).
6.4 Requests must be in writing to the Faculty Administrator clearly
stating the student name and number, unit number of the
examination missed due to illness and current address. Deferral
of an examination CANNOT be granted on an existing deferral in
that unit.
6.5 Requests on grounds other than medical MUST BE supported by
documentation.
6.6 Students must have submitted a genuine attempt at all mandatory
assessment items.
6.7 Students who have a medical condition or have genuine
compassionate or work related problems on the day of the
examination are advised to obtain documentary evidence and NOT
attempt the examination. If a student makes an attempt at the
examination, the assessment item will be marked and a grade
awarded. In these cases, a student cannot, after receiving a
`Fail' grade, request a deferred examination or special
consideration.
6.8 Students who have been granted deferred examinations will not be
granted a waiver of prerequisites, without the permission of the
Heads of Department, in subsequent semesters (if they do not have
a passing grade).
7 Unit weightings of topics should not be interpreted as applying
to the number of marks allocated to questions testing those
topics in an examination paper. The examination may test material
already tested in assignments.
8 Mechanised erasers are not permitted in exam venues.
9 The examination is OPEN BOOK which means that students are
permitted to bring into the exam room and use any written or
printed material.
10 Students should also refer to the Faculty of Commerce `Guide to
Policies and Procedures' section of the University Handbook for
further information on the above matters.