Late assessment must also be submitted through Turnitin. No extensions will be granted. There will be a deduction of 10% of the total available marks made from the total awarded mark for each 24 hour period or part thereof that the submission is late (for example, 25 hours late in submission incurs a 20% penalty). Late submissions will not be accepted after solutions have been discussed and/or made available.   This penalty does not apply for cases in which an application for Special Consideration is made and approved. Note: applications for Special Consideration Policy must be made within 5 (five) business days of the due date and time.

Classes

There are 3 hours of face-to-face teaching per week consisting of a 3-hour seminar. Please refer to the following webpage for the specific seminar day and time http://timetables.mq.edu.au, as well as the unit schedule below.

Students are required to attend all classes.

Required and Recommended texts and/or Materials

Required texts

CPA Program: Advanced Taxation, Study Materials, Deakin University (provided to you by CPA Australia)

Recommended texts

Students will need to refer to legislation throughout the course. No legislation reference is prescribed as compulsory, but students would find useful:

OUP Core Tax Legislation and Study Guide (2020 edition), or Thomson Reuters Fundamental Tax Legislation (2020 edition).

Alternatively, students can access tax legislation at www.comlaw.gov.au.  Additional references

The following books are not required to be purchased, but students would benefit from reference to any of the following as additional reading:

OUP Australian Taxation Law, Woellner, Barkoczy, Murphy, Evans and Pinto (2020 edition) CCH Australian Master Tax Guide (2020 edition), or

Thomson Reuters Australian Tax Handbook (2020 edition).

Students would also benefit from referring to the 29th edition of the OUP Australian Taxation Study Manual (Nethercott, Devos and Gonzaga ) which provides questions and suggested solutions to tax problems for the 2018/19 tax year.

Many of the recommended texts and additional references are available in the Library and for purchase from the Macquarie University Co-op Bookshop.

Unit Web Page

Course material is available on iLearn.

Teaching and Learning Activities

The unit is broken up into seminars in which students and the lecturer discuss readings, case studies and assigned questions on specified taxation topics that correlate with the 10 modules. Each seminar will be held on the scheduled date for 3 hours.

In between these seminars, students are required to work through and complete nominated modules in the CPA program, as well as work on assessment tasks.

Each seminar will consist of a mixture of activities based around the CPA program modules. These will include:

• discussion of case studies, examples and questions relating to the class's assigned module, and
• review of the main concepts and content, and their practical application, arising from the current class's assigned module.

The workload in completing this unit is 150 hours.

Technology Used and Required

Students are expected to have:

• proficiency in Word, Excel and Powerpoint
• knowledge of Macquarie University's online learning management system (iLearn) for downloading materials, and
• knowledge of the library resource database for accessing additional research material.