Students

ACCG8223 – CA - Tax

2026 – Session 1, In person-scheduled-weekday, North Ryde

General Information

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Unit convenor and teaching staff Unit convenor and teaching staff
Xun Gong
xun.gong@mq.edu.au
Credit points Credit points
10
Prerequisites Prerequisites
Admission to MProfAccg and (ACCG6011 and ACCG6014 and ACST6003 and ECON6049) NB: Students must successfully complete CA - Ethics and Business module prior to enrolling in this unit. Students should directly enroll in the Ethic and Business module directly with CA ANZ.
Corequisites Corequisites
Co-badged status Co-badged status
Unit description Unit description

All business decisions have tax implications. Being proficient in tax is essential for Chartered Accountants required to provide accurate professional advice. This unit will advance your technical knowledge of tax, and also develop broader business skills in problem solving, critical thinking, research and evaluation. The unit examines and applies relevant taxation law to various tax entities. Students are required to explain and calculate the taxation consequences applicable to a range of real-life simulated scenarios, including a comprehensive tax reconciliation which integrates the various units.Topics include trading stock, employment remuneration, capital gains tax, tax losses, international tax and tax planning.

Important Academic Dates

Information about important academic dates including deadlines for withdrawing from units are available at https://www.mq.edu.au/study/calendar-of-dates

Learning Outcomes

On successful completion of this unit, you will be able to:

  • ULO1: Apply technical knowledge to a range of transactions and events to determine the tax consequences.
  • ULO2: Advise on the taxation consequences of a range of transactions and events.
  • ULO3: Apply on ethical and socially responsible approach to determining taxation consequences.
  • ULO4: Evaluate future changes that impact the taxation environment

Assessment Tasks

Name Weighting Hurdle Due Groupwork/Individual Short Extension AI Approach
CA - Tax written submission 30% No 13/04/2026 Individual No Open AI
Report 30% No 26/04/2026 Individual No Open AI
CA - Invigilated examination 40% Yes 12/05/2026 Individual No Observed

CA - Tax written submission

Assessment Type 1: Professional task
Indicative Time on Task 2: 20 hours
Due: 13/04/2026
Weighting: 30%
Groupwork/Individual: Individual
Short extension 3: No
AI Approach: Open AI

Candidates will prepare a tax reconciliation and answer questions relating to scenarios focusing on different structures.
On successful completion you will be able to:
  • Apply technical knowledge to a range of transactions and events to determine the tax consequences.
  • Advise on the taxation consequences of a range of transactions and events.
  • Apply on ethical and socially responsible approach to determining taxation consequences.

Report

Assessment Type 1: Professional task
Indicative Time on Task 2: 20 hours
Due: 26/04/2026
Weighting: 30%
Groupwork/Individual: Individual
Short extension 3: No
AI Approach: Open AI

The case study will require students to analyse a set of facts concerning a taxpayer's individual circumstances, and then apply Australian tax law to arrive at conclusions and provide appropriate advice to the taxpayer.
On successful completion you will be able to:
  • Apply technical knowledge to a range of transactions and events to determine the tax consequences.
  • Advise on the taxation consequences of a range of transactions and events.

CA - Invigilated examination

Assessment Type 1: Examination
Indicative Time on Task 2: 30 hours
Due: 12/05/2026
Weighting: 40%
Groupwork/Individual: Individual
Short extension 3: No
AI Approach: Observed
This is a hurdle assessment task (see assessment policy for more information on hurdle assessment tasks)

The final (hurdle) assessment is an examination.

The examination will consist of a number of discrete, scenario-based questions in which candidates are required to complete tax calculations, or to apply technical knowledge to determine and respond to taxation consequences relating to a range of tax issues.

Students are expected to complete and pass the CA examination to pass the unit.
On successful completion you will be able to:
  • Apply technical knowledge to a range of transactions and events to determine the tax consequences.
  • Advise on the taxation consequences of a range of transactions and events.
  • Apply on ethical and socially responsible approach to determining taxation consequences.
  • Evaluate future changes that impact the taxation environment

1 If you need help with your assignment, please contact:

  • the academic teaching staff in your unit for guidance in understanding or completing this type of assessment
  • Academic Success for academic skills support.

2 Indicative time-on-task is an estimate of the time required for completion of the assessment task and is subject to individual variation.

3 An automatic short extension is available for some assessments. Apply through the Service Connect Portal.

Delivery and Resources

Required Text: 

  • Study Guide (CSG) – Tax (digital)
  • Specific sections of relevant legislation and regulations are referenced in the CSG.
  • Deutsch, R. et al. (2026). The Australian Tax Handbook 2026. [S.I.]. Thomson Reuters. 
  • Wolters Kluwer (2026). New Zealand Tax Legislation for Students 2026. Wolters Kluwer New Zealand, Auckland, New Zealand.

Recommended Readings:

  • CCH Editors (2026). Australian Master Tax Guide 2026. 78th ed. [S.I.] Melbourne: CCH Australia.
  • New Zealand Master Tax Guide 2026 (Wolters Kluwer)

Unit Website:

  • Course information is available on (iLearn).
  • iLearn access is at https://ilearn.mq.edu.au/login/
  • Advice for iLearn including login advice and relevant support is all available at the iLearn site.
  • The student web page for this unit is located on iLearn. This includes course material, announcements and results.
  • Each week you will find on iLearn Lecture Guidance Notes and In-Class Discussion Questions.  You will also find relevant reference materials on iLearn.

Technology Used and Required:

  • The principal technology used in this unit comprises web based access to resource materials (see above) and the learning management system called ‘iLearn’. 
  • Regular access to iLearn is strongly encouraged so that you have access to:
    • Resources developed for each class
    • Additional recommended reading and research resources
    • Additional information regarding assessment items that may be required
    • Any new information that may arise in relation to contingencies – including  any changes in dates, timetables or class details
    • iLearn communication and discussion tools as an effective means to enhance learning for all students and staff.
  • Please note that YOUR University email address must be used for both receiving and sending university emails.

Unit Schedule

Week

Week

Commencing

Chapter and topics

Assessments

No of seminars

1

16 March

1. Tax administration fundamentals

2. Income tax 

2.1 Taxable income and income tax payable 

 

2x 3hrs

Monday 6-9 pm

Thursday 6-9 pm

12SW 304 Tutorial Room

2

23 March

2. Income tax 

2.2 Tax reconciliation

2.3 Trading stock

3. Capital transactions and expenditure

 

 

2 x 3hrs

Monday 6-9 pm

Thursday 6-9 pm

12SW 304 Tutorial Room

3

30 March

3. Capital transactions and expenditure

4. Tax administration and compliance

 

2 x 3hrs

Monday 6-9 pm

Thursday 6-9 pm

12SW 304 Tutorial Room

4

6 April

4. Tax administration and compliance

5. Taxation of entity structures

CA Assessment 1 (Tax written submission)

Assessment available on 8 April (Due 13 April)

1 x 3hrs

Monday 6-9 pm

12SW 304 Tutorial Room

5

13 April

5. Taxation of entity structures

CA Assessment 1 Due o 13 April 

2x 3hrs

Monday 6-9 pm

Thursday 6-9 pm

12SW 304 Tutorial Room

6

20 April

6. International tax fundamentals

7. Goods and Service Tax

MQ-individual report due on 26 April

1x 3hrs

Monday 6-9 pm

12SW 304 Tutorial Room

7

27 April 

7. Goods and Service Tax

8. Employment taxation and interaction between taxes

 

1 x 3hrs

Monday 6-9 pm

12SW 304 Tutorial Room

8

4 May 

8. Employment taxation and interaction between taxes

 

2x 3hrs

Monday 6-9 pm

Thursday 6-9 pm

12SW 304 Tutorial Room

9

 

 

CA Assessment 2 due: Invigilated examination on 12 May

Nil

 

 

 

 

Total 39 hours

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Results

Results published on platform other than eStudent, (eg. iLearn, Coursera etc.) or released directly by your Unit Convenor, are not confirmed as they are subject to final approval by the University. Once approved, final results will be sent to your student email address and will be made available in eStudent. For more information visit connect.mq.edu.au or if you are a Global MBA student contact globalmba.support@mq.edu.au

Academic Integrity

At Macquarie, we believe academic integrity – honesty, respect, trust, responsibility, fairness and courage – is at the core of learning, teaching and research. We recognise that meeting the expectations required to complete your assessments can be challenging. So, we offer you a range of resources and services to help you reach your potential, including free online writing and maths support, academic skills development and wellbeing consultations.

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Macquarie University provides a range of support services for students. For details, visit http://students.mq.edu.au/support/

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The Library provides online and face to face support to help you find and use relevant information resources. 

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Unit information based on version 2026.02 of the Handbook