LAWS5237 Advanced Australian International Taxation

6 points
(see Timetable)
Non-standard teaching periodUWA (Perth)Face to face
Details for undergraduate courses
  • Level 5 elective
  • Honours option in Business Law [Bachelor of Commerce (Honours)]
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.
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.
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
This unit will be delivered online. Further information will be available in the unit outline however students can expect interactive classes from 7-10 July.
  • 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 via the Booktopia Textbook Finder, which has the functionality to search by course code, course, ISBN and title, and may also be posted or available at the appropriate school's administrative offices. Where texts are listed in the unit description above, an asterisk (*) indicates that the book is available in paperback.