Unit information
- Unit code
- AYN438
- Faculty
- Faculty of Business and Law
- School/Discipline
- School of Accountancy
- Study area
- Business
- Credit points
- 12
Dates and locations
Teaching period | Dates | Locations |
---|---|---|
Semester 1, 2024 | 26 February 2024 - 22 June 2024 |
Gardens Point Gardens Point (Online) |
Semester 2, 2024 | 22 July 2024 - 16 November 2024 |
Gardens Point Gardens Point (Online) |
Semester 1, 2025 | 24 February 2025 - 21 June 2025 |
Gardens Point Gardens Point (Online) |
Semester 2, 2025 | 21 July 2025 - 15 November 2025 |
Gardens Point Gardens Point (Online) |
Fees
- Domestic fee-paying student fee
- 2024: $3,480
- 2025: $3,756
- International student fee (excluding study abroad students)
- 2024: $4,860
- 2025: $5,244
Guide to fees
Previous study requirements
- Prerequisites
- AYN456 or enrolment in BS11 Accountancy major (BS11MJR-ACCOUNT)
- Equivalents
- AYQ438
Guide to previous study requirements
Apply
[object Object]
{"attributes":{"DGSAC":"Study Abroad / Exchange (PG) - faculty approval required","MSPMBA":"Business PG - MBA Only Options","BSPFAC":"Business PG - Faculty Only Options"},"study-types":[],"availabilities":[{"study-mode":"All","attendance-mode":"Online","location":"Online","campus":"Gardens Point","study-period":"Semester 1","date-end":"2024-06-21T14:00Z","date-start":"2024-02-25T14:00Z","year":2024},{"study-mode":"All","attendance-mode":"Internal","location":"Gardens Point","campus":"Gardens Point","study-period":"Semester 1","date-end":"2024-06-21T14:00Z","date-start":"2024-02-25T14:00Z","year":2024},{"study-mode":"All","attendance-mode":"Online","location":"Online","campus":"Gardens Point","study-period":"Semester 2","date-end":"2024-11-15T14:00Z","date-start":"2024-07-21T14:00Z","year":2024},{"study-mode":"All","attendance-mode":"Internal","location":"Gardens Point","campus":"Gardens Point","study-period":"Semester 2","date-end":"2024-11-15T14:00Z","date-start":"2024-07-21T14:00Z","year":2024},{"study-mode":"All","attendance-mode":"Internal","location":"Gardens Point","campus":"Gardens Point","study-period":"Semester 1","date-end":"2025-06-20T14:00Z","date-start":"2025-02-23T14:00Z","year":2025},{"study-mode":"All","attendance-mode":"Online","location":"Online","campus":"Gardens Point","study-period":"Semester 1","date-end":"2025-06-20T14:00Z","date-start":"2025-02-23T14:00Z","year":2025},{"study-mode":"All","attendance-mode":"Internal","location":"Gardens Point","campus":"Gardens Point","study-period":"Semester 2","date-end":"2025-11-14T14:00Z","date-start":"2025-07-20T14:00Z","year":2025},{"study-mode":"All","attendance-mode":"Online","location":"Online","campus":"Gardens Point","study-period":"Semester 2","date-end":"2025-11-14T14:00Z","date-start":"2025-07-20T14:00Z","year":2025}],"broad-study-area":{"name":"Business","foe":90911},"code":"AYN438","credit-points":12,"fees":[{"dom":"$3,480","int":"$4,860","year":2024},{"dom":"$3,756","int":"$5,244","year":2025}],"faculty":{"code":450100,"title-short":"Faculty of Bus & Law","title-full":"Faculty of Business and Law"},"school-discipline":{"code":450500,"title-short":"Accountancy","title-full":"School of Accountancy"},"unit-requisites":{"equiv":"AYQ438","pre":"AYN456 or enrolment in BS11 Accountancy major (BS11MJR-ACCOUNT)"},"sams-version":1,"summer":[],"synopsis":"This unit builds on students’ previous knowledge of business and corporations law to introduce the statutory framework of the Australian taxation system. Elements in the determination of taxable income and the levying of income tax are examined including general and specific categories of assessable income and allowable deductions, capital gains tax and administration aspects of the tax system. The unit also provides a brief overview of the taxation of partnerships, trusts and companies, the goods and services tax (GST), and fringe benefits tax (FBT). Emphasis is placed on developing students' practical skills and problem solving through research, analysis and application of taxation legislation.","title-full":"AYN438 Taxation Law and Practice","title-short":"Taxation Law and Practice","url":{"current":"https://qutvirtual4.qut.edu.au/group/student/enrolment/units/unit?unitCode=AYN438&year=2025","prospective":"https://www.qut.edu.au/study/unit?unitCode=AYN438","timetable":"https://qutvirtual3.qut.edu.au/qvpublic/ttab_unit_search_p.process_teach_period_search?p_unit_cd=AYN438"},"year":2025,"years":[2024,2025]}
Unit outlines
Loading unit outlines...
Offer of some units is subject to viability, and information in these Unit Outlines is subject to change prior to commencement of the teaching period.