LAWS5239 Resource 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 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.
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.
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)
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.
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.
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  • 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.