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Handbook 1997 : Faculty of Agriculture, Forestry and Horticulture : Victorian College of Agriculture and Horticulture

791-324 Agribusiness Tax

Credit Points:

5

Coordinator:

Mr J Heaps

Prerequisite/s:

Management Accounting.

Timetable:

Semester 2

Contact:

2 hours per week

Objectives:

The objective of this subject is to develop an understanding of the:

  • Australian Taxation system in general;.

  • taxation system as it relates to companies, partnerships and individuals;

  • determination of taxable income and allowable deductions;

  • taxation system as it relates to primary producers.

Content:

The Australian taxation system, company and individual tax rates, taxable income, allowable deductions, special primary producer deduction, depreciation, valuation of livestock and other stocks, provisional taxation, income averaging, income equalisation deposits, capital gains and fringe benefits tax.

Assessment:

Two examinations of 1.5 and 2 hours (40% and 50%); assignment of 1000 words (10%).

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Handbook 1997 : Faculty of Agriculture, Forestry and Horticulture : Victorian College of Agriculture and Horticulture
Status:                   OFFICIAL 1997
Last Modified:            Wednesday March 12 3:36 pm
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Authorised by:            Academic Registrar
Email Enquiries:          Course_Information@registrar.unimelb.edu.au
Copyright © University of Melbourne 1997.