MLC305 - Business Tax Law
Unit details
| Year | 2025 unit information |
|---|---|
| Enrolment modes: | Trimester 2: Online |
| Credit point(s): | 1 |
| EFTSL value: | 0.125 |
| Unit Chair: | Trimester 2: Rami Hanegbi |
| Prerequisite: | For LLB students: MLL219 or MLP219, MLL331 or MLP331, and 8 additional Law (MLL/MLP) units. For other students: (MLC101, MLC301) |
| Corequisite: | Nil |
| Incompatible with: | MLC709 |
| Educator-facilitated (scheduled) learning activities - on-campus unit enrolment: | 1 x 2 hour on-campus lecture (recordings provided) and 1 x 1 hour on-campus seminar (recordings provided) each week |
| Educator-facilitated (scheduled) learning activities - online unit enrolment: | 1 x 2 hour online lecture (recordings provided) and 1 x 1 hour online seminar (recordings provided) each week |
| Typical study commitment: | Students will on average spend 150 hours over the teaching period undertaking the teaching, learning and assessment activities for this unit. This will include educator guided online learning activities within the unit site. |
Content
This unit provides detailed coverage of the tax law pertaining to: superannuation, partnerships, trusts, companies and tax avoidance. The topics undertaken may vary depending on developments in the income tax system.
Learning Outcomes
| ULO | These are the Unit Learning Outcomes (ULOs) for this unit. At the completion of this unit, successful students can: | Alignment to Deakin Graduate Learning Outcomes (GLOs) |
|---|---|---|
| ULO1 | Analyse principles and rules of tax law and apply to business and other income-producing scenarios. | GLO1: Discipline-specific knowledge and capabilities |
| ULO2 | Examine the anti-avoidance provisions to develop the ability to structure transactions to minimise risk to clients. | GLO4: Critical thinking GLO5: Problem solving |
| ULO3 | Generate solutions to real world business tax problems by interpreting and applying relevant judicial decisions and legislation. | GLO5: Problem solving |
Assessment
| Assessment Description | Student output | Grading and weighting (% total mark for unit) | Indicative due week |
|---|---|---|---|
| Assessment 1: (Individual) Problem Based Written Assignment | 2000 words | 40% | Week 8 |
| Examination: Specified resources | 2 hours | 60% | End-of-unit assessment period |
The assessment due weeks provided may change. The Unit Chair will clarify the exact assessment requirements, including the due date, at the start of the teaching period.
Learning resource
The texts and reading list for MLC305 can be found via the University Library.
Note: Select the relevant trimester reading list. Please note that a future teaching period's reading list may not be available until a month prior to the start of that teaching period so you may wish to use the relevant trimester's prior year reading list as a guide only.
Unit Fee Information
Fees and charges vary depending on the type of fee place you hold, your course, your commencement year, the units you choose to study and their study discipline, and your study load.
Tuition fees increase at the beginning of each calendar year and all fees quoted are in Australian dollars ($AUD). Tuition fees do not include textbooks, computer equipment or software, other equipment or costs such as mandatory checks, travel and stationery.
For further information regarding tuition fees, other fees and charges, invoice due dates, withdrawal dates, payment methods visit our Current Students website.