ACC3TAX S2 拉筹伯 assignment 代写



Individual Assignment Instructions
Due date and time: 11pm on Monday 21/08/2017 (Monday of week 5)
Contents covered and weight: Weeks 1-4 (inclusive). This assignment is worth 15% of the total assessment for the subject and will be marked out of 15 marks.
Word limit: 500 words, with 10% tolerance.
Submission: Assignment must be submitted electronically via Turnitin. No hard copy required. Professional presentation and logical/legal reasoning, with correct application of legislation and cases are part of the assessment.
Late submissions policy: Late submissions will be penalised in accordance with the Late Submissions Policy (https://www.latrobe.edu.au/policy/documents/late- submission-of-assessment-tasks-policy.pdf).
Special Consideration and Extensions: Extensions to the deadline will be granted only on exceptional and unforeseen circumstances in accordance with the Special Considerations Policy (https://www.latrobe.edu.au/policy/documents/special-consideration-policy.pdf) and procedures (http://www.latrobe.edu.au/policy/documents/special-consideration-procedures.pdf). No extensions will be granted outside the scope of the Special Considerations Policy.
Academic Integrity: All assignments will be electronically and manually checked for plagiarism and collusion. Assignments will also be checked for contract cheating (where a student submits an assignment which is not of their own authorship, e.g.: purchase of assignments through specialised websites). Suspected cases of academic misconduct will be reported to the Academic Integrity Adviser for the appropriate measures. Please refer to the Academic Integrity policy (http://www.latrobe.edu.au/students/learning/academic-integrity) for more details.
Referencing and assignment format: Ensure you acknowledge the source of any materials used in the assignment by including footnote references. Always use academic formal language, ensuring your paragraphs are written in a clear and logical way. Review your assignment before submitting it and check for any spelling, grammatical and typographical errors. Repeated errors of this kind will be penalised.

ACC3TAX S2 拉筹伯 assignment 代写
Assessment criteria: Assignments will be assessed against the SILOs for the assessment. In particular, assignments will be assessed based on objective demonstration of the following:
1.     Engagement of critical thinking and interpretation skills to correctly identify the issues to be analysed in the case study.
2.     Application of critical thinking, interpretation and analytical skills to develop a meaningful analysis of the issue(s) previously identified, with detailed and analytical application of tax concepts, tax principles, legislation and case law. Mere citation, transcription or repetition of theory, concepts, legislation and case law without proper application will not attract any marks.
3.     Correct application of tax concepts and case law principles to calculate tax liability (if required). Calculations must be supported by applicable legislation and case law (where applicable).
4.     Elaboration of a solution to the issues presented in the case study, referring to the elements analysed and concluding the case.
Feedback: Specific written feedback will be provided via LMS. General verbal feedback will be provided in workshops.
Graduate capabilities: The following Graduate Capabilities are assessed in this assignment:
·         Writing – Writing skills are assessed based on the quality of the arguments presented, marks are attributed where student presents a well organised essay written in academic English, with logically sequenced and coherent paragraphs and proper application of legislation and case law. A good essay must be clear, objective, and easily understandable, and must provide a conclusion that is logically derived from the arguments presented. Essays whose paragraphs are not logically organised, with tautological arguments and poor syntax will receive less marks depending on the quality of the work presented.
·         Quantitative Literacy – Quantitative literacy is assessed based on the demonstrated capacity to correctly interpret question values with reference to Business/Accounting concepts and general knowledge expected from final year Accounting students.
·         Critical Thinking / Creative Problem-Solving -  Critical thinking/Creative Problem Solving skills are assessed based on the student’s demonstrated capacity to make reasonable, justifiable and original assumptions leading to a correct and coherent conclusion grounded on legal provisions and case law precedents.
Assignment Case/Question
Connect-IT vs VicInvest
‘Connect-IT’ is an Australian mid-tier telecommunications company specialised in providing mobile coverage and network infrastructure services in Victoria and South Australia.
In August 2017, one of its corporate clients ‘VicInvest’ decided to move to another mobile provider and negotiated the full termination of their contract, which included corporate mobile accounts and other corporate mobility services.
The parties agreed on the payment of a termination fee calculated on the estimated loss of profits for the next year, which amounted to a total of $7,500,000. This amount was to be paid in two equal instalments: the first one by 10 December 2017, and the second one by 10 July 2018.
The contract still had 4 years to run and the impact to Connect-IT’s annual revenue was estimated to be 40%.
Required: Advise Connect-IT on the tax treatment of the payments received from VicInvest for the year ending 30 June 2018, applying legislation and case law to support your answer. (15 marks)
 ACC3TAX S2 拉筹伯 assignment 代写