Course Title: Implement tax plans and evaluate tax compliance

Part B: Course Detail

Teaching Period: Term1 2012

Course Code: ACCT5319C

Course Title: Implement tax plans and evaluate tax compliance

School: 650T TAFE Business

Campus: City Campus

Program: C6113 - Advanced Diploma of Accounting

Course Contact : Bruce Phillips

Course Contact Phone: +61 3 99255735

Course Contact

Name and Contact Details of All Other Relevant Staff

Mr. Bruce Phillips

Building 108 / Level 10 / Room 7

Phone : 99255735

Email :

Nominal Hours: 60

Regardless of the mode of delivery, represent a guide to the relative teaching time and student effort required to successfully achieve a particular competency/module. This may include not only scheduled classes or workplace visits but also the amount of effort required to undertake, evaluate and complete all assessment requirements, including any non-classroom activities.

Pre-requisites and Co-requisites

Prepare income tax returns for individuals ( FNSACC502A ). 

Course Description

This unit describes the performance outcomes, skills and knowledge required to assess taxation liabilities, optimise tax positions, establish processes and plans, evaluate tax policies and review tax compliance. This unit has application to a variety of financial services sectors and is applicable to individuals working within enterprises and job roles subject to licensing, legislative, regulatory or certification requirements. The Tax Practitioner’s Board has set specific educational and experience requirements for registration of tax agents that must be met.


National Codes, Titles, Elements and Performance Criteria

National Element Code & Title:

FNSACC603A Implement tax plans and evaluate tax compliance

Learning Outcomes

Details of Learning Activities

A range of learning activities are planned for this unit, including self paced and collaborative classroom based activities. The unit builds up week by week, as the students progressively undertake the 13 tasks allocated for the first 7 weeks of the semester, following which they will sit for a closed book test, which will be assessed on a competent or a not yet competent basis.

The other classroom activities will stimulate discussion, with freequent questioning used to tease out the understanding of each student.

The 13 tasks will instruct the students in the processes, policies and procedures adopted by the Australian Taxation office ( ATO ), in their administration of the Tax Act.  

Teaching Schedule

WeekBegins MonTopic                                                                                  Assessment                
1Feb 6

 Introduction to tax planning:  theory and development  of  the Australian tax system                                                                                                                                                      

 2      13 Tasks 1 & 2 ( web sites ) 
 3      20    Tasks 3, 4 & 5 ( Ruling System ) 
 4      27 Tasks 6, 7 & 8 ( Assessments / Amendments & Audits ) 
 5 Mar 5 Tasks 9 & 10 ( Review Questions / Objections & Appeals ) 
 6        12 Tasks 11, 12 & 13 ( Review Questions / Research / Offences & Penalties 
 7       19  Revision for preparation of Test 1 
 8       26 Test  1 Test 1 ( C or NYC )Assignment  Out
 9 Apr 2 Mid Sem Break 
 Split week       9 Feedback on Test -  Introduction to Fringe Benefits Tax ( FBT ) 
 10     16 FBT Calcs - Motor Vehicle 
 11 23 Anzac Day FBT Calcs - Motor Vehicles and Loans 
 12     30 FBT - Otherwise Deductible Rule - Exemptions 
 13 May 7 FBT Returns - Intro to Salary Packaging

 Assignment  Due( C or NYC )

 14       14 FBT - Salary Packaging 
 15       21 Revision for preparation of Test 2 
 16       28 Test  2 ( Final Graded ) Test 2 ( Final Graded )
 17 Jun 4 Feedback on tests, resits, etc. 

Learning Resources

Prescribed Texts

Question Book: Australian Income Tax by Alan and Garry Kirby 2011/2012 ed.


Other Resources

Relevant learning resources will be placed on the Blackboard progressively throughout the semester. Students will need to access this site on a weekly basis to obtain exercises set for practice and they will also be given weekly handouts. as appropriate.

The major learning resources, namely the 13 tasks, will be available from the Learning Hub at the start of the semester for students to download. 

Overview of Assessment

Assessment may incorporate a variety of methods including technical requirements documentation, homework, assignments, group and/or individual projects, in class exercises, written and practical tests, problem solving exercises, presentations, direct observation of actual and simulated work practice, presentation of a portfolio of evidence which may comprise documents, and/or photographs and/or video and audio files, review of products produced through work-based or course activities.

Students are advised that they are likely to be asked to personally demonstrate their assessment work to their teacher to ensure that the relevant competency standards are being met. Students will be provided with feedback throughout the course to check their progress.

Assessment Tasks

Overview of Assessment

Students must demonstrate an understanding of all elements of competency to be deemed competent.

A range of assessment methods are used to assess practical skills and knowledge, for example:
• direct questioning combined with review of portfolios of evidence and third party workplace reports of on-the-job performance by the candidate
• review of authenticated documents from the workplace or training environment
• demonstration of techniques

Critical aspects of assessment

Evidence of the following is essential:

Evidence of the ability to:

  • interpret and use standard accounting techniques
  • work within organisational policies and procedures
  • assess tax liabilities and optimise tax position
  • establish processes and plans
  • evaluate tax policies and review compliance


Assessment Tasks

You are required to complete 3 tasks. You must successfully complete all 3 tasks to be deemed competent in this unit.

Task 1 ( Due week 8 )

For this assessment, you sit a closed book test which covers the material presented in weeks 1 to 6 of the semester, namely tasks 1 to 13. The test will be of 2 hours duration. The assessment will be based on a competent or not yet competent basis.


Task 2 ( Due week 13 ).

This task is an assignment which students are requested to undertake in groups of 3, with each student making their own contribution to the overall effort. The assignment consists of analysis of a scenario whereby students analyse given information on an existing business, with the aim of making a recommendation to the business owners, as to whether to continue operating under the existing company structure, a partnership or trust. The assessment will be based on a competent or not yet competent basis.


Task 3 ( Due week 16 ).

This task is a final graded test which will be assessed out of 100% based on the material presented in weeks 1 to 14. For students to be eligible to sit for the final graded test, they must be deemed to be competent in the tasks 1 and 2 assessments. Students who are not deemed competent in the tasks 1 and 2 assessments, will be given the opportunity to resit or resubmit the assessment concerned.


Submission Requirements 

Assessment tasks need to be submitted as follows:

Test 1 and Test 2 ( will be presented and submitted during your normal weekly scheduled classes ).

The Assignment is to be submitted via Blackboard with a cover sheet containing all appropriate details.

You should:

• Ensure that you submit assessments on or before the due date. If your performance in the assessment is affected by unexpected circumstances, you should consider applying for Special Consideration. Information on the process and application forms is available at;ID=ls0ydfokry9rz website.
• Always retain a copy of your assessment tasks. (hard copy and soft copy)
• When you submit work for assessment at RMIT University you need to use a cover sheet that includes a declaration and statement of authorship. You must complete, sign and submit a cover sheet with all work you submit for assessment, whether individual or group work. On the cover sheet you declare that the work you are presenting for assessment is your own work. An assignment cover sheet for submission of work for assessment is available on blackboard.
• Each page of your assessment should include footer with your name, student number, the title of the assessment, unit code and title and page numbers. 

Marking Guide (competency): 

Vocational Education and Training (VET) is based on current industry needs and the focus on preparing you for the workplace. Because VET courses are informed by practical application of knowledge and skills, they are based on a system known as ‘competency based training’ (CBT). So when you are assessed in VET it is about whether you are competent to do the job, as well as having a firm grasp on the knowledge and skills required to do that job, as opposed to traditional curriculum based education settings that are often based on knowledge retention.

You need to demonstrate you are competent in each element of the unit of competency you are studying.

You will receive feedback on each assessment task that will inform you whether you are competent or not and how well you are performing. Once competent in all elements of the unit you receive a competency grading.

Please refer to the Final Grades table below.

Marking Guide (Grading) 

After achieving competency we then grade your performance in the unit; this gives you the opportunity to have the level of your performance formally recognized against industry standards and employability skills.

The grading is according to the following criteria:


We are looking for a high level of ability to complete all tasks independently as per the specifications as well as demonstrating a high level of initiative in your approach to undertaking and completing the work assigned. 


We are looking for depth of understanding of the key concepts. You should be able to demonstrate a thorough understanding of all applicable principles and concepts in all the assessment tasks.


We are looking for appropriate use of technology to assist in presenting all tasks clearly and suitable for the intended audience. 


We expect to see ongoing uploading of information into Pebble Pad that is relevant to the unit, full utilisation of Pebble Pad and Blackboard as per course requirements and timely submission of all required assessment tasks.


We expect to see contributions to relevant discussions and scheduled Collaborate sessions. 

Final Grades table:

CHD Competent with High Distinction
CDI Competent with Distinction
CC Competent with Credit
CAG Competency Achieved – Graded
NYC Not Yet Competent
DNS Did Not Submit for assessment 

Further information regarding the application of the grading criteria will be provided by your teacher.




Assessment Matrix


Test 1  




Test 2

Final Graded 

      1                  x      x
      2            x      x
      3       x       x
      4       x           x      x
      5       x       x

Course Overview: Access Course Overview