MLC709 - Business Taxation Law and Policy
Unit details
| Year | 2026 unit information |
|---|---|
| Enrolment modes: | Not offered in 2026 |
| Credit point(s): | 1 |
| EFTSL value: | 0.125 |
| Prerequisite: | For M512, M742 and M749: Students must have passed MLC703 For M729: Students must have passed MLJ701 and MLP702 plus 4 additional Level 7 coded units from MLC/MLJ/MLM/MLP/MLT All other students must have passed MLC707 |
| Corequisite: | Nil |
| Incompatible with: | MLC305 |
| Educator-facilitated (scheduled) learning activities - online unit enrolment: | 1 x recorded lecture up to a maximum of 2 hours per week, and 1 x 1 hour online seminar (recordings provided) per week for 9 weeks, and 1 x 1.5 hour online seminar (recordings provided) per week for the other 2 weeks. |
| Typical study commitment: | Students will on average spend 150 hours over the teaching period undertaking the teaching, learning and assessment activities for this unit. |
Content
This unit provides critical, conceptually informed and detailed coverage of the tax law and policy 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 a variety of business and other income-producing scenarios. | GLO1: Discipline-specific knowledge and capabilities |
| ULO2 | Use digital resources to research and develop policy arguments relating to potential reform of business taxation. | GLO3: Digital literacy |
| ULO3 | Generate solutions to real world business tax problems by interpreting and applying relevant judicial decisions and legislation. | GLO5: Problem solving |
| Assessment Description | Student output | Grading and weighting (% total mark for unit) | Indicative due week |
|---|---|---|---|
| Assessment 1: (Individual) Report (Research) | 1500 words | 20% | Week 5 |
| Assessment 2: (Individual) Problem Based Written Assignment | 1500 words | 20% | 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 MLC709 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.
Bring Your Own Device (BYOD)
To fully engage with Deakin's learning experiences, students must be able to access and use internet-connected devices as outlined in computing requirements at Deakin.
To support student success at Deakin, we have a bring-your-own-device (BYOD) learning environment that acknowledges that students and educators bring with them the digital tools they regularly use to complete academic tasks. These tools stay with you beyond the classroom, helping you to keep learning, explore ideas more deeply, and connect with knowledge in ways that matter to you.
Students requiring a loan device should visit our Loan Laptop webpage or students requiring longer-term assistance should visit our Student Financial Assistance webpage.
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.