LAWS5237 Advanced Australian International Taxation

Credit
6 points
Offering
(see Timetable)
AvailabilityLocationMode
Non-standard teaching periodUWA (Perth)Face to face
Content
This unit reviews the application of Australian income tax law to international transactions and structures. It covers both inbound and outbound scenarios, as well as individuals and companies. The core areas to be studied are Australian law in relation to tax residence and source; the withholding tax regime; the elimination of double taxation; the controlled foreign company (CFC) regime; the transferor trusts regime; Australia's double taxation agreements; thin capitalisation and transfer pricing in Australian law.
Outcomes
Students are able to (1) demonstrate a thorough understanding of Australian law in relation to the residence of individuals and entities; (2) analyse the taxation of the withholding tax regime on passive income flows and the foreign tax offset rules; (3) critically evaluate the controlled foreign company (CFC) regime and the transferor trusts regime; (4) apply comprehensive knowledge of the scope and features of Australia's double taxation agreements and how they impact tax law as well as an understanding of Australia's transfer pricing and thin capitalisation regimes; (5) apply the income tax act to a range complex international taxation scenarios involving individuals and entities; (6) use appropriate research methods to answer complex questions in relation to Australian international taxation; find, understand and apply a wide range of legal and academic sources to Australian international taxation issues; (7) effectively communicate, both in writing and orally, their analyses and conclusions in relation to Australian international taxation; and (8) organise their work effectively and work autonomously, and reflect upon and use feedback.
Assessment
Indicative assessments in this unit are as follows: (1) research essay; (2) examination; and (3) in-class presentation and participation. Further information is available in the unit outline.

Supplementary assessment is not available in this unit.
Unit Coordinator(s)
Professor Nolan Sharkey
Unit rules
Advisable prior study:
previous study or knowledge of tax law is strongly advised
Contact hours
Students must attend every day of the intensive period, Tuesday 27 to Friday 30 August. Refer to the timetable website for further information.
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