Studying online

There are now 2 possible online modes for units:

Units with modes Online timetabled and Online flexible are available for any student to self-enrol and study online.

Click on an offering mode for more details.

Unit Overview

Description

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.

Credit
6 points
Offering
(see Timetable)
AvailabilityLocationMode
Non-standard teaching periodUWA (Perth)Face to face
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.



Student may be offered supplementary assessment in this unit if they meet the eligibility criteria.

Unit Coordinator(s)
Professor Nolan Sharkey
Unit rules
Advisable prior study
previous study or knowledge of tax law is strongly advised
Contact hours
This unit will run intensively 2-5 April 2024. Attendance Compulsory
  • 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.
  • Unit readings, including any essential textbooks, are listed in the unit outline for each unit, one week prior the commencement of study. The unit outline will be available via the LMS and the UWA Handbook one week prior the commencement of study. Reading lists and essential textbooks are subject to change each semester. Information on essential textbooks will also be made available on the Essential Textbooks. This website is updated regularly in the lead up to semester so content may change. It is recommended that students purchase essential textbooks for convenience due to the frequency with which they will be required during the unit. A limited number of textbooks will be made available from the Library in print and will also be made available online wherever possible. Essential textbooks can be purchased from the commercial vendors to secure the best deal. The Student Guild can provide assistance on where to purchase books if required. Books can be purchased second hand at the Guild Secondhand bookshop (second floor, Guild Village), which is located on campus.
  • Contact hours provide an indication of the type and extent of in-class activities this unit may contain. The total amount of student work (including contact hours, assessment time, and self-study) will approximate 150 hours per 6 credit points.