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Stage 3 OSP127 Income Tax Offshore Unit Outline
日期: 2013-08-19 15:33:12  点击:[]

Course Code: FNS50210

Course Name: Diploma of Accounting

Unit Name:OSP127B Income Tax

Faculty of Business and Finance, Off Shore Diploma Program

Updated July2013

UNIT OUTLINE

Group:              Stage 3              Teacher:
Course Dates: Semester 2, 2013      Duration: 50 hours of delivery

Unit Objectives:

This unit describes the performance outcomes, skills and knowledge required to prepare non-complex income tax returns for individuals in accordance with statutory requirements, and encompasses gathering and verifying data, calculating taxable income and reviewing compliance.

Gather and verify data

Calculate taxable income

Review compliance

Resources

·  Baker, P. & Cliff, G. & Ellis, W.

Income Tax Law Compliance and Planning

2011 edn. Custom Learn Now Pty Ltd.

·  Financial Calculator

Table of Assessment

This course is delivered entirely in English and will be assessed in English.  To pass this subject you must be able to meet both the academic requirements and English literacy requirements.

Assessment Tasks

%

Internal Assessment.

This unit will be assessed continuously throughout the semester by your tutor. Your tutor will advise you about the assessment components and the dates of these assessments at the beginning of the unit.

30%

External Assessment.

Your tutor will give you details of this assessment approximately 4 weeks before the date of the assessment. You must pass this final assessment to pass the unit.

70%

TOTAL

100%

Student responsibilities:

·  Use only English in classes as this course is delivered and assessed entirely in English.

·  Attend a minimum of 80% of classes.  Assessments may not be allowed if attendance is below 80%.

·  For successful completion of this unit, all assessments must be attempted and the final assessment must be passed.

·  You will be expected to study outside of class for this unit.

·  Participate in all class and homework activities.

·  Be on time for all classes.


Teacher responsibilities:

  • Only English should be used in teaching this subject, as this course is delivered and assessed entirely in English.

·  The content of the attached semester planner must be followed closely in the delivery of this subject as all assessment will be based on this content.

Semester Planner – commencing September 2013

LESSON

TOPIC

REFERENCES

Homework

1

Topic 1        Introduction to Income Tax

Chapter 1

Complete all exercises not finished in class

2

Topic 2(a)    Ordinary Concepts

Topic 2(b)    Income from Business

Chapter 2

Complete all exercises not finished in class

3

Topic 2(c)    Income from Personal Services

Topic 2(d)    Income from Property

Chapter 2

Complete all exercises not finished in class

4

Topic 3        Exempt Income

Chapter 3

Complete all exercises not finished in class

5

Topic 5        Annuities and Foreign Pensions

Topic 6        Termination Payments

Chapter 5

Chapter 6

Complete all exercises not finished in class

6

Topic 6        Termination Payments

Chapter 6

Complete all exercises not finished in class

7

Topic 4        Capital Gains

Mid Semester test

Chapter 4

Covers

lessons 1- 6

Complete all exercises not finished in class

8

Topic 7 Deductions - General

Chapter 8

Complete all exercises not finished in class

9

Topic 7      Deductions – General

Deductions - Specific

Chapter 8

Complete all exercises not finished in class

10

Topic 9      Small Business Entities

Chapter 9

Chapter 13

Complete all exercises not finished in class

11

Topic 8        Trading Stock

Chapter 7

Complete all exercises not finished in class

12

Topic 10Decline in Value

Chapter 10

Complete all exercises not finished in class

13

Topic 11      Tax Offsets

Chapter 11

Complete all exercises not finished in class

14

Topic 12      Form I Income Tax Return

Chapter 12

Complete all exercises not finished in class

15

Revision and Final Test

Covers Lessons 7 -14

Public Holidays:

Labour Day                  9 March 2009

Good Friday                 10 April 2009

Easter Monay                13 April 2009

Queen’s Birthday             8 June 2009

Public Holidays:

Labour Day                  9 March 2009

Good Friday                 10 April 2009

Easter Monay                13 April 2009

Queen’s Birthday             8 June 2009