最新糖心Vlog

Location:               Ligertwood Building North Terrace

                        Telephone:         8313 8250    

                        email:        john.tretola@adelaide.edu.au

                        Course Website:           

2 hours of lectures per week. Thursdays 10.10-12.00pm, Physics 103, Kerr Grant Lecture Theatre.

1 hour of tutorials per week.

 

The full timetable of all activities for this course can be accessed from the at

To provide a more detailed explanation of the tax laws that relate specifically to business 最新糖心Vlog in 最新糖心Vlog.

 

Knowledge and Understanding

This course is designed to encourage students to:

1. Build upon the principles of income tax law as covered in an introductory income tax law subject, such as the undergraduate subject, Income Tax Law III, and a sound understanding of the material covered in that subject is assumed.
2. Gain a more advanced understanding of the fundamental principles of income tax law with a particular focus on the different types of business entities, such as companies, trusts and partnerships and sole proprietors.
3. Evaluate and synthesise information and existing knowledge from a number of sources.
4. Identify legal issues and apply the law to arrive at reasoned solutions to legal problems.
5. Communicate ideas effectively in informal group discussions
6. The course will focus on topical taxation issues affecting businesses in 最新糖心Vlog.
7. The course will aim to provide opportunities for the practical implementation of the main concepts covered.
8. The course is also designed to allow students to appreciate the importance of lifelong learning in the ever-changing field of taxation law.

The Dark Blue covered Course Handbook is required (it is free of charge).

Foundations of Taxation Law 7th Edition (2015) Stephen Barkoczy (CCH).

Core 2015 Income Tax Legislation

最新糖心Vlogn Master Tax Guide 2015 (CCH)

最新糖心Vlogn Tax Handbook 2015 (Thomsons)

2 hours of lectures per week. Thursdays 10.10-12.00pm, Physics 103.

1 hour of tutorials per week.  There are, however, only 8 scheduled tutorials in this course. 

The 最新糖心Vlog expects full-time students (i.e. those taking 12 units per semester) to devote a total of 48 hours per week to their studies. This means that you are expected to commit approximately 9 hours for a three-unit course or 13 hours for a four-unit course, of private study outside of your regular classes.

 

Students in this course are expected to attend all lectures throughout the semester plus one tutorial class each week (when these are held).

Week                Topics                                                             Tutorial Topic 

1                      Introduction to Business Taxes                           -

2                      Introduction to Business Taxes                           -                                  

3                      International Tax Issues                                  Introduction

4                      CGT Special Issues                                         International Taxes*

5                      CGT Special Issues                                             -

6                      State Taxes                                                    CGT Special issues

7                      Tax Entity Issues                                            State Taxes

8                      FBT                                                                Tax Entity Issues

         Mid-semester break

________________________________________________________                                 

9                      Class Test/Superannuation                                 -

10                    GST                                                               FBT/Super         

11                    GST                                                                  -

12                    Tax Agent Services Act and Tax Avoidance        GST

13                    No lecture                                                       Tax Agent Services & Tax Avoidance

            *The International Taxes Tutorial Paper will be assessed

The assessment tasks comprise a variety of assessment including the ability to answer short answer questions in the class tests and tutorial papers and a more thorough examination of material in the exam style questions.

 

Class Test                     =         15%

Assignment                  =         15%

Tutorial Paper              =         10%

Final Exam                   =          60%

The class test, tutorial paper, assignment and final exam all seek to assess each student in terms of the four course objectives specified above. All assessment is compulsory and non-redeemable.

Students are expected to attend tutorials in this subject.

The assessment components are as follows:

Tutorial Paper - International Taxes Topic (Due in Week 4)           10%

Students must submit their tutorial paper in writing or by electronic copy to the lecturer in charge by Monday 11am 17th August 2015.

Students are also expected to discuss their tutuorial paper in the tutorial.

Date and time: Monday 17th August 2015 by 11am.

Assignment                                                                                         15%

An assignment will be due to be lodged online by 4pm on Thursday 24th October 2015 by 1pm and will cover the topics of Introduction to Business Tax issues; CGT Special issues; International Business Taxation: State Taxes; Tax Entity Issues and FBT/Super.

Date and time: Thursday 24th October 2015 4pm to be lodged online through Turnitin.

Class Test (in Week 9)                15%

A class test will be held in our usual lecture time (starting at 10.15am) and will include questions on Introduction to Business taxes; International Business tax issues; CGT Special Issues; State taxes and Tax Entity Issues.
Date and time: Thursday 10th october 2015 starting at 10.15am.

Final Exam                                                                                                                  60%

There will be a 3hour exam held during the November examination period. It will cover all the Topics of the course and all lecture and tutorial material is examinable.

The exam will be a partially open book exam. Students can ONLY bring into the exam 6 single sided pages of either handwritten or printed notes.  No other materials can be brought in and used in the exam.

 
In order to pass this course in addition to receiving a mark of 50 or more overall it is also a requirement that each student score a mark of at least 45% in the final exam.

 

Return of Tutorial Papers

The Tutorial Papers will be marked within a week of the due date and returned to students and students will also be given their mark through my uni.

Presentation of assignments
· Please attach an ‘Assignment Cover Sheet’, which is signed and dated by you before submission.
· All group assignments must be attached to a ‘Group Assignment Cover Sheet’, which must be signed and dated by all group members before submission. All team members are expected to contribute approximately equally to a group assignment.

Lecturers can refuse to accept assignments, which do not have a signed acknowledgement of the 最新糖心Vlog’s policy on plagiarism.

Students must retain a copy of all assignments submitted.

Submission
All assignments must be submitted electronically via Turnitin. This means that all papers will be electronically checked for plagiarism.

Late Assignment Submission
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.
5% of the total mark possible will be deducted for every 24 hours or part thereof that it is late, including each day on a weekend. For example, an essay that is submitted after the due date and time but within the first 24 hour period, and that has been graded at 63%, will have 5% deducted, for a final grade of 58%. An essay that is more than 24 hours late will lose 10%, etc. Hard copy submissions made after 5.00pm on a Friday will be assumed to have been submitted on the next business day and will be penalised accordingly.

 
Please note: For fairness and equity, the maximum extension granted will be the day before the first tutorial covering the content of the assignment that is the subject of the assessment.

Word Length: Assignments which exceed the allocated length (word length or page limit) will be subject to a penalty of 5% of total marks possible per 100 words or part thereof (ie with a word limit of 3,000, an essay graded 63% will have 5% deducted if it is 3001 words long, for a final grade of 58%, 10% if it is 3101 words long, etc). Words are calculated including all footnotes and headings within the text but excluding cover page information. Quotations and all referencing information are included in the word count.

Occupational Health and Safety Arrangements

The School is committed to upholding the 最新糖心Vlog’s Policy on Occupational Health and Safety (OH&S). All staff and students have a legal responsibility to act in the interests of themselves and others with respect to OH&S. To assist us, and to comply with your responsibilities, you are required to become informed about emergency evacuation procedures and the evacuation areas for the classes you attend.

 

Evacuation Procedures

Staff and students must leave the building via the fire stairs once the notice to evacuate has been given. The lifts should not be used. Those experiencing difficulties leaving the building should notify the floor warden. Staff and students may return to the building only after the Warden has granted permission.

 

Medical Emergencies & First Aid In a life threatening situation only please telephone 8313 5444.

 

Representatives and Officers

First Aid officers are trained to deal with first aid situations. School Safety Officers represent the Head of School in OH&S matters. The elected OH&S Representative can represent staff and students in OH&S issues.

 

 

Accident and Incident Reporting

OH&S legislation demands that all accidents and near-miss incidents be reported to the School Manager or Head of School. In the event of an accident or incident the person involved, and their supervisor, must complete an Accident/Incident Report and Investigation Form, within 48 hours of the accident/incident. A copy of the completed form is to be forwarded to the OH&S Safety Officer. Copies of the form are available from the OH&S Representative or Safety Officer.