Tax and business records

SubjectNSW Commerce YearStage 5 Curriculum Time25

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Introduction

Students learn about business requirements in relation to record keeping. They learn that, under tax law, record keeping is a responsibility of all businesses. They also consider a scenario and provide advice to business owners on strategies they can use to improve their record keeping processes and meet their responsibilities in relation to tax.

Australian Curriculum or Syllabus

This activity contributes to the following outcomes.

  • applies consumer, financial, economic, business, legal, political and employment concepts and terminology in a variety of contexts COM5-1
  • analyses the rights and responsibilities of individuals in a range of consumer, financial, economic, business, legal, political and employment contexts COM5-2
  • evaluates options for solving problems and issues COM5-5
  • develops and implements plans designed to achieve goals COM5-6
  • works independently and collaboratively to meet individual and collective goals within specified timeframes COM5-9.

Related Stage 4 outcomes: COM4-1, COM4-2, COM4-5, COM4-6, COM4-9

Related Life Skills outcomes: COMLS-13

Content

Option 4: Running a Business

Maintaining financial records

Students:

  • explain the importance of maintaining financial records and minimising risk, including: (ACHEK018)
    • the purpose and use of financial records, e.g. to inform decision-making and fulfil legal requirements
    • the features of key business documents and how to interpret them, for example taxation records (ACHEK018)
    • strategies which businesses may put in place to minimise risk and avoid insolvency and bankruptcy, e.g. proposing a course of action for a hypothetical business.

Student learning resources

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Explainer

Tax and business record keeping

 
Interactive

Business records

 
Worksheet

Advice on keeping business records

Suggested activity sequence

This sequence is intended as a framework to be modified and adapted by teachers to suit the needs of a class group. The activity was written for students in Stage 5, however it can be modified to suit the needs of Stage 4 students and Life skills students.

  1. Students read the explainer and use the information to complete the interactive.
  2. Students complete the worksheet.