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Taxation of individuals
Unit details
Level: Professional
Estimated learning duration: 10 hours
CPD: 10 hours
Assessment: Part 1: 20 multiple choice questions within 60 minutes. 75% pass mark.
2 attempts permitted.
Part 2: 6 scenario-based multiple choice questions within 45 minutes. 80% pass mark.
2 attempts permitted.
Assumed knowledge: There is no tax technical knowledge assumed for this unit.
Learning outcomes:
- Explain the Australian income tax law context within which individuals that are resident of Australia or foreign residents, are taxed on their taxable income.
- Determine the rates of tax payable by different categories of taxpayers in different circumstances and use them to calculate the tax liability of the taxpayer.
- Explain the Medicare levy, the Medicare levy surcharge and related exemptions, and apply them to the calculation of the income tax liability of a taxpayer.
- Explain key tax offsets which can be claimed by individual taxpayers and the rules about study and training support, and apply them when calculating a taxpayer's income tax liability.
- Explain the rules and calculate the basic income tax liability when the taxpayer is a minor.