LAWS5239 Resource Taxation

Credit
6 points
Offering

If this unit does not have an online alternative, then students who are presently unable to enter Western Australia and whose studies would be delayed by an inability to complete this unit, should contact the unit coordinator (details given on this page) to ascertain, on an individual case-by-case basis, if alternate arrangements can be made to support their study in this unit.

AvailabilityLocationMode
Not available in 2021UWA (Perth)Face to face Predominantly face-to-face. On campus attendance required to complete this unit. May have accompanying resources online.
Details for undergraduate courses
  • Level 5 elective
  • Honours option in Business Law [Bachelor of Commerce (Honours)]
Content
This unit looks at the Australian taxation of resource businesses and ventures. It covers both domestic and cross border aspects. It examines income taxation, state stamp duty, resource rent taxes and other relevant taxes that apply to the industry. It covers the tax interface with a range of resource industries including mining and oil and gas and places this investigation in the context of international policy debates.
Outcomes
Students are able to (1) describe the Australian law in relation to the taxation of resources; (2) apply all relevant taxes to a variety of resource industry ventures, transactions and structures; (3) critically evaluate how resource transactions and ventures are structured in a range of industries, and apply relevant tax law to these; (4) critically analyse international and domestic resource tax policy factors that pertain to the taxation of resource ventures in Australia and internationally; (5) use appropriate research methods to answer complex questions in relation to resource taxation; and (6) effectively communicate their analyses and conclusions in relation to resource taxation.
Assessment
Indicative assessments in this unit are as follows: (1) research essay and (2) examination. Further information is available in the unit outline.

Supplementary assessment is not available in this unit.
Unit Coordinator(s)
Ian Murray
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 17-18 and 24-25 September. Refer to the timetable website for further information.
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.
  • 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.