LAWS5239 Resource Taxation

Credit
6 points
Offering
(see Timetable)
AvailabilityLocationMode
Non-standard teaching periodUWA (Perth)Face to face
Content
This unit looks at the Australian taxation of resource businesses and ventures. It covers both domestic and cross border aspects with relevant foreign law insights. It examines income taxation, state stamp duty and other relevant taxes that apply to the industry. It covers a range of resource industries including mining and oil and gas. It reviews international policy debates and how tax interfaces with environmental and other issues.
Outcomes
Students are able to (1) demonstrate a thorough understanding of Australian law in relation to the taxation of resources; (2) identify and apply all relevant taxes that will apply to a variety of resource industry ventures, transactions and structures; (3) critically analyse international and foreign legal factors relevant to the taxation of resource ventures; (4) critically evaluate how resource transactions and ventures are structured in a range of industries, and apply relevant tax law to these; (5) demonstrate applied knowledge of core policy issues and debates in relation to resource taxation; (6) use appropriate research methods to answer complex questions in relation to resource taxation, and find, understand and apply a wide range of legal and academic sources to resource taxation issues; (7) effectively communicate, both in writing and orally, their analyses and conclusions in relation to resource 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)
Jared Clements
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 13,14, 20 and 21 March. Refer to the timetable website for further information.
Unit Outline
Non-standard teaching period [TS-D-1G_2019]
Note
Refer to the timetable website for session times and venues. Attendance at all sessions is mandatory.
  • The availability of units in Semester 1, 2, etc. was correct at the time of publication but may be subject to change.
  • All students are responsible for identifying when they need assistance to improve their academic learning, research, English language and numeracy skills; seeking out the services and resources available to help them; and applying what they learn. Students are encouraged to register for free online support through GETSmart; to help themselves to the extensive range of resources on UWA's STUDYSmarter website; and to participate in WRITESmart and (ma+hs)Smart drop-ins and workshops.
  • Books and other material wherever listed may be subject to change. Book lists relating to 'Preliminary reading', 'Recommended reading' and 'Textbooks' are, in most cases, available at the University Co-operative Bookshop (from early January) and appropriate administrative offices for students to consult. Where texts are listed in the unit description above, an asterisk (*) indicates that the book is available in paperback.