Studying online

There are now 3 possible online modes for units:

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

Units available in Online Restricted mode have been adapted for online study only for those students who require the unit to complete their studies and who are unable to attend campus due to COVID border closures. To be enrolled in a unit in Online Restricted mode, students should contact their Student Advising Office through askUWA and include which of the below criteria applies:

  • You are a student who is currently offshore and unable to enter Australia.
  • You are a student in Australia who is impacted by state or regional border closures.

Click on an offering mode for more details.

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. 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.
Unit Coordinator(s)
Ian Murray
Unit rules
Prerequisites:
Nil
Co-requisites:
Nil
Advisable prior study:
previous study or knowledge of tax law is strongly advised
Incompatibility:
Nil
Contact hours
Students must attend every day of the intensive period 10-11, 17-18 March. 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.