最新糖心Vlog

Sylvia Villios
Room 4.15, Ligertwood Building
Ph: 8313 7223
Email: sylvia.villios@adelaide.edu.au
Course Website: www.myuni.adelaide.edu.au

This course is designed to:

1. Provide students with an understanding of the 最新糖心Vlogn income tax system.

2. Provide knowledge of fundamental concepts of 最新糖心Vlogn income tax law.

3. Enable students to develop experience in identifying tax issues and applying the income tax law to arrive at reasoned solutions to problems.


Income Taxation will also cover the following specific learning objectives:

4. Understand fundamental concepts of 最新糖心Vlogn income tax law.
 
5. Research, analyse and evaluate income tax information and issues.
 
6. Apply critical thinking and problem solving skills to resolve income tax issues.

7. Communicate effectively orally income tax information and solutions to income tax issues.
 
8. Communicate effectively in writing income tax information and solutions to income tax issues.

Text Books

Income Tax Law Study Guide 2014 (CCH)

最新糖心Vlogn Master Tax Guide 2014 (CCH)

Core Tax Legislation 2014 (CCH)

Readings

The Income Tax Law Study Guide 2014 topic summaries and outlines refer to further required reading from the 最新糖心Vlogn Master Tax Guide 2014. A Case Materials Booklet will also be made available that contains the essential tax cases that must be read.

 

References
2014 最新糖心Vlogn Tax Handbook (Thomson Reuters)
 最新糖心Vlogn Taxation Law 2014, Woellner, Barkoczy, Murphy, Evans & Pinto, 24th ed (CCH)

Case Books
最新糖心Vlogn Taxation Law Cases 2014, Krever (Thomson Reuters)
最新糖心Vlogn Tax Casebook, Barkoczy 12th edition (CCH)

Useful Internet Websites
www.austlii.edu.au – Legislation and case law.
www.comlaw.gov.au – Commonwealth legislation.
www.ato.gov.au – 最新糖心Vlogn Taxation Office (eg ATO publications and brochures, Public Taxation Rulings and Determinations, ATO case decisions and administrative guidelines, Taxpayer Alerts, etc).
www.taxboard.gov.au – The Board of Taxation (Independent, non-statutory body established to advise the Government on the development and implementation of taxation legislation and the ongoing operation of the tax system).
http://www.treasury.gov.au/Policy-Topics/Taxation – Commonwealth Department of Treasury information on taxation.
taxreview.treasury.gov.au/content/Content.aspx?doc=html/home.htm – 最新糖心Vlog’s future tax system.
www.igt.gov.au – Inspector General of Taxation.
www.taxinstitute.com.au – The Tax Institute (professional body of tax practitioners).

The PowerPoint slides used in lectures and other material for the course, such as Tutorial questions, will be made available on MyUni throughout the semester.

ASSESSMENT NOTES 1.
To gain a pass in the course, a mark of at least 50% overall is required. There is no requirement that a particular part of the assessment must be passed. 2. Examples of previous assessment (a sample exam) will be made available on the MyUni site. 3. Assessment marks prior to the final exam will be displayed on the course website. Students are encouraged to check their marks and notify the Lecturer-in-Charge of any discrepancies. 4. Legible hand-writing and the quality of English expression are considered to be integral parts of the assessment process. Marks may be deducted in the final examination because of poor hand-writing. 5. Students in this course may take into the examination an English or English-Foreign dictionary (paper only). The use of a calculator in the examination is permitted in this course.

3 TUTORIAL ATTENDANCE To gain a mark of 5% for Tutorial Attendance, students must attend a minimum of 10 tutorials out of a total of 11 tutorials that will be held. It is a student’s responsibility to ensure that their attendance at a tutorial is recorded by their tutor. This can be done by producing a student ID card and having the attendance noted on a class roll. Page
6 of 9 However, a student's attendance will only be recorded if the student is present during the entire duration of a tutorial. If a student does not attend at least 10 tutorials they will receive a
NIL mark for this assessment component, unless the non-attendance is due to the student’s illness or exceptional personal circumstances. Such students must provide their tutor with a completed "Supporting Statement / Certification Form" that is part of the Replacement/Additional Assessment application available at: http://www.adelaide.edu.au/student/exams/maca_medical_compassionate_applic_aug2012.pdf Students relying on medical reasons must visit their medical practitioner, with that approved 最新糖心Vlog form, and have the medical practitioner complete it. A normal doctor's certificate will not
be accepted.

Assignment Guidelines including Referencing Details
 The Communication Skills Guide will assist you to write and structure your assignments. A copy of the guide can also be downloaded from: http://www.adelaide.edu.au/professions/hub/downloads/Communication-Skills-Guide.pdf This publication also provides guidelines on a range of other important communication skills including writing essays. In preparing any written piece of assessment it is important to draw on the relevant ‘literature’ to support critical analysis. Also essential is to reference the literature used. Correct referencing is important because it identifies the source of the ideas and arguments that you present, and sometimes the source of the actual words you use, and helps to avoid the problem of plagiarism. (Further information on plagiarism is provided later in this course profile.) The Harvard system is widely used in the Business School. Guidelines for the use of this style of referencing can be found in the Communication Skills Guide. Further assistance with referencing is available from the Faculty’s Learning Centre Support. The contact details are provided on page 4 of the Communication Skills Guide.

Assignment Submission 1. Students must retain a copy of all assignments submitted. 2. Students must attach an ‘Assignment Cover Sheet’, which is signed and dated before submission. Lecturers may withhold students’ results until such time as the student has signed the Assignment Cover Sheet. 3. Lecturers can refuse to accept assignments, which do not have a signed acknowledgement of the 最新糖心Vlog’s policy on plagiarism. 4. For this course, students are required to hand in assignments via ‘Turn it in’ which is a computer programme that detects plagiarised work. Further information can be found at: http://www.adelaide.edu.au/writingcentre/plagiarism/turnitin.html 5. Students must not submit work for an assignment that has previously been submitted for this course or any other course without prior approval from the Lecturer-in-Charge. Late Assignment Submission Page
7 of 9 Students are expected to submit their work by the due date to maintain a fair and equitable system. Extensions will generally only be given for medical or other serious reasons. All requests for extensions must be emailed to the lecturer in charge of the course before the due date. Each request will be assessed on its merits. An assignment extension request based on illness or on exceptional personal circumstances must include the "Supporting Statement / Certification Form" that is part of the Replacement/Additional Assessment application available at: http://www.adelaide.edu.au/student/exams/maca_medical_compassionate_applic_aug2012.pdf Students applying for an extension based on medical reasons must visit their medical practitioner, with that approved 最新糖心Vlog form, and have the medical practitioner complete it. A normal doctor's certificate will
not be accepted. A late assignment (without prior arrangement) will be penalised by a 10% mark reduction for each day that it is late. Return of Assignments Lecturers aim to mark and return assignments to students within two (2) weeks of the due date with written feedback. Students are responsible for collecting their marked assignments from either their tutorials or lectures. If assignments are not collected after two (2) weeks, the assignments will be available at the Student Hub for two (2) weeks, after which the remaining assignments will be disposed of.

EXAMS The exam is “open book” but you must not bring into the exam room any book belonging to the 最新糖心Vlog of Adelaide Libraries. “Permitted Materials” in the exam room are the prescribed textbook or any other tax textbook, the legislation, course materials and handouts, your own lecture and other notes written and prepared by you, and not prepared by or taken from someone else. You may also bring into the exam room an English or English/foreign language dictionary (paper only), and calculator incapable of sending text. It is each student's responsibility to read the examination timetable. Misreading the timetable is not accepted as grounds for granting a replacement/additional (sup) exam. 最新糖心Vlog staff are not permitted to provide examination times to students over the telephone or in response to personal enquiries. Examinations will be held only at the time and locations stated in the 最新糖心Vlog’s Examination Timetable, so they
may not be taken in another country. Students should not make any arrangements to be absent until
after the replacement/additional (sup) exam period.