Taxation for Business Decision Making

Subject ACCT90016 (2014)

Note: This is an archived Handbook entry from 2014.

Credit Points: 12.50
Level: 9 (Graduate/Postgraduate)
Dates & Locations:

This subject is not offered in 2014.

Time Commitment: Contact Hours: One 3-hour seminar per week
Total Time Commitment:

Estimated total time commitment of 120 hours per semester


ACCT90015 Legal Issues for Accountants

Study Period Commencement:
Credit Points:
Semester 1, Semester 2


Recommended Background Knowledge:


Non Allowed Subjects:


Core Participation Requirements:

For the purposes of considering requests for Reasonable Adjustments under the Disability Standards for Education (Cwth 2005), and Students Experiencing Academic Disadvantage Policy, academic requirements for this subject are articulated in the Subject Description, Subject Objectives, Generic Skills and Assessment Requirements for this entry.

The University is dedicated to provide support to those with special requirements. Further details on the disability support scheme can be found at the Disability Liaison Unit website:


Melbourne Business School @ Berkeley Street
Level 4, 198 Berkeley Street
Telephone: +61 3 8344 1670

Subject Overview:

Topics include Australian income tax law and its application to the business environment; compliance with statutory and professional requirements in relation to taxation; the taxation of capital gains; fringe benefits tax; goods and services tax; superannuation and the application of taxation law to selected current issues; and ethics for tax practitioners.

Learning Outcomes:

On successful completion of this subject, students should be able to:

  • Identify taxation issues that commonly arise;
  • Apply Australian income tax (including capital gains tax), goods and services tax, superannuation and fringe benefits tax law to a range of situations;
  • Explain key international taxation matters, including the concept of residency for tax purposes and the operation of Double tax Treaties;
  • Explain ethical issues concerning Australian tax professionals.

  • 3000 word assignment due late in semester (30%)
  • 3-hour open book end-of-semester examination (70%)

Prescribed Texts:

You will be advised of prescribed texts by your lecturer.

Breadth Options:

This subject is not available as a breadth subject.

Fees Information: Subject EFTSL, Level, Discipline & Census Date
Generic Skills:

On successful completion of this subject, students should have improved the following generic skills:

  • Synthesis of a range of information relating to key aspects of taxation in Australia particularly in relation to commercial transactions;
  • Accessing data from a range of sources;
  • Problem solving;
  • Collaborative learning and team work;
  • Critical thinking;
  • Advocacy.
Related Course(s): Graduate Diploma in Professional Accounting
Master of Accounting
Master of Accounting
Master of Applied Commerce (Accounting)
Master of Applied Commerce (Business Analysis and Systems)
Master of Management (Accounting)
Master of Management (Accounting)

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