University of Sydney Handbooks - 2018 Archive

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International Taxation

Continuing students only

There is no new intake for this course. The following information is provided for continuing students only. Course resolutions for previous years may be found in the handbook archive.

Units of study

Unit of study Credit points A: Assumed knowledge P: Prerequisites C: Corequisites N: Prohibition Session

Master of International Taxation

The Master of International Taxation will be offered to new commencing students for the last time in Semester 1 (March), 2017.
This degree will no longer be offered to commencing students after 30 June 2017.
Students can apply for related alternate degrees which includes: Master of Taxation.
Continuing students should refer to the degree resolutions in the year they commenced their degree.
Exemption from core units of study should not be assumed to be automatic. Formal Approval must be obtained from the Sydney Law School prior to enrolment
Students must complete 48 credit points, including a minimum of 30 credit points of core units of study.

Core Units of Study

LAWS6209
Australian International Taxation
6    A It is assumed that students undertaking this unit have an understanding of Australian income taxation law commensurate with that which would be obtained from completing undergraduate study in Australian taxation law or five years working with Australian tax law in a law or accounting practice in an industry role or in the Australian Taxation Office. For students who do not have such knowledge or work experience they first should undertake LAWS6825 Introduction to Australian Business Tax before enrolling in this unit. The completion of other foundation units such as LAWS6840 Taxation of Business and Investment Income A and LAWS6841 Taxation of Business and Investment Income B will provide students, without such knowledge or work experience, with additional knowledge and skills that will assists in successfully completing this unit.
Semester 2
LAWS6091
Chinese International Taxation
6    A It is assumed that students undertaking this unit have successfully completed an undergraduate/postgraduate unit of study in tax law.
Intensive May
LAWS6153
Comparative Corporate Taxation
6    A It is assumed that students undertaking this unit have successfully completed an undergraduate/postgraduate unit of study in tax law.
Intensive August
LAWS6128
Comparative International Taxation
6    A It is assumed that students undertaking this unit have successfully completed an undergraduate/postgraduate unit of study in tax law.
Intensive March
LAWS6945
Doing Business in Emerging Markets

This unit of study is not available in 2018

6      Intensive September
LAWS6037
International Import/Export Laws
6      Semester 1
LAWS6129
Taxation of Offshore Operations
6    A It is assumed that students undertaking this unit have an understanding of Australian income taxation law commensurate with that which would be obtained from completing undergraduate study in Australian taxation law or five years working with Australian tax law in a law or accounting practice in an industry role or in the Australian Taxation Office. For students who do not have such knowledge or work experience they first should undertake LAWS6825 Introduction to Australian Business Tax before enrolling in this unit. The Completion of LAWS6209 Australian International Taxation will provide students, without such knowledge or work experience, with additional knowledge and skills that will assists in successfully completing this unit.
Semester 1
LAWS6177
Tax Treaties
6    A It is assumed that students undertaking this unit have an understanding of Australian income taxation law commensurate with that which would be obtained from completing undergraduate study in Australian taxation law or five years working with Australian tax law in a law or accounting practice in an industry role or in the Australian Taxation Office. For students who do not have such knowledge or work experience they first should undertake LAWS6825 Introduction to Australian Business Tax before enrolling in this unit. The completion of LAWS6209 Australian International Taxation will provide students, without such knowledge or work experience, with additional knowledge and skills that will assists in successfully completing this unit.
Intensive May
LAWS6946
Tax Treaties Special Issues
6    P LAWS6177
Intensive October
LAWS6123
Transfer Pricing in International Tax
6    A It is assumed that students undertaking this unit have an understanding of Australian income taxation law commensurate with that which would be obtained from completing undergraduate study in Australian taxation law or five years working with Australian tax law in a law or accounting practice in an industry role or in the Australian Taxation Office. For students who do not have such knowledge or work experience they first should undertake LAWS6825 Introduction to Australian Business Tax before enrolling in this unit. The Completion of LAWS6209 Australian International Taxation will provide students, without such knowledge or work experience, with additional knowledge and skills that will assists in successfully completing this unit.
Intensive June
LAWS6109
UK International Taxation
6    A It is assumed that students undertaking this unit have successfully completed an undergraduate/postgraduate unit of study in tax law.
Intensive September
LAWS6171
US International Taxation
6    A It is assumed that students undertaking this unit have successfully completed an undergraduate/postgraduate unit of study in tax law.
Intensive May

Elective Units of Study

LAWS6984
Economics of Tax Policy

This unit of study is not available in 2018

6    N LAWS6257
Intensive September
LAWS6147
Independent Research Project
6   
Note: Department permission required for enrolment
Applications close on 30 September (Semester 1) and 30 April (Semester 2). Students whose application is pending on the outcome of their previous semester's results should not apply until after the official results release date. If you have any concerns, please contact Sydney Law School E: law.postgraduate@sydney.edu.au.
Semester 1
Semester 2
LAWS6182
Independent Research Project A
6    C LAWS6183

Note: Department permission required for enrolment
Applications close on 30 September (Semester 1) and 30 April (Semester 2). Students whose application is pending on the outcome of their previous semester's results should not apply until after the official results release date. Students must complete both LAWS6182 and LAWS6183 within one or two semesters. If you have any concerns, please contact Sydney Law School E: law.postgraduate@sydney.edu.au.
Semester 1
Semester 2
LAWS6183
Independent Research Project B
6    C LAWS6182

Note: Department permission required for enrolment
Applications close on 30 September (Semester 1) and 30 April (Semester 2). Students whose application is pending on the outcome of their previous semester's results should not apply until after the official results release date. Students must complete both LAWS6182 and LAWS6183 within one or over two semesters. If you have any concerns, please contact Sydney Law School E: law.postgraduate@sydney.edu.au.
Semester 1
Semester 2
LAWS6825
Introduction to Australian Business Tax
6      Intensive August
Intensive March
Semester 1a
LAWS6953
Law of Asset Protection
6      Intensive August
LAWS6257
Public Policy
6    N LAWS6139 or LAWS6042 or LAWS6113 or LAWS6984


Core unit for MALP students.
Intensive September
LAWS6965
Tax Avoidance and Anti-Avoidance
6    A It is assumed that students undertaking this unit have an understanding of Australian income taxation law commensurate with that which would be obtained from completing undergraduate study in Australian taxation law or five years working with Australian tax law in a law or accounting practice in an industry role or in the Australian Taxation Office. For students who do not have such knowledge or work experience they first should undertake LAWS6825 Introduction to Australian Business Tax before enrolling in this unit.
Intensive April
LAWS6336
Taxation of Real Property Transactions
6    A Students should have completed LAWS6214 Goods and Services Tax Principles A and at least one unit in Australian income tax (LAWS6825, LAWS6840 or LAWS6841) before enrolling in this unit. Those with a solid working knowledge of both taxes may not need to meet this requirement. If in doubt, please contact the unit coordinator for advice.
Intensive October

Master Taxation Elective Units of Study

Students may select a maximum of 18 credit points of elective units of study from the Master of Taxation degree.
LAWS6169
Capital Gains Tax

This unit of study is not available in 2018

6    A It is assumed that students undertaking this unit have an understanding of Australian income taxation law commensurate with that which would be obtained from completing undergraduate study in Australian taxation law or five years working with Australian tax law in a law or accounting practice in an industry role or in the Australian Taxation Office. For students who do not have such knowledge or work experience they first should undertake LAWS6825 Introduction to Australian Business Tax before enrolling in this unit.
Intensive May
LAWS6030
Corporate Taxation
6    A It is assumed that students undertaking this unit have an understanding of Australian income taxation law commensurate with that which would be obtained from completing undergraduate study in Australian taxation law or five years working with Australian tax law in a law or accounting practice in an industry role or in the Australian Taxation Office. For students who do not have such knowledge or work experience they first should undertake LAWS6825 Introduction to Australian Business Tax before enrolling in this unit. The completion of other foundation units such as LAWS6840 Taxation of Business and Investment Income A and LAWS6841 Taxation of Business and Investment Income B will provide students, without such knowledge or work experience, with additional knowledge and skills that will assists in successfully completing this unit.
Intensive April
Semester 1a
LAWS6214
Goods and Services Tax Principles A
6      Intensive September
LAWS6326
Interpretation of Statutes and Other Texts
6      Intensive October
LAWS6107
Tax Litigation

This unit of study is not available in 2018

6    A It is assumed that students undertaking this unit have an understanding of Australian income taxation law commensurate with that which would be obtained from completing undergraduate study in Australian taxation law or five years working with Australian tax law in a law or accounting practice in an industry role or in the Australian Taxation Office. For students who do not have such knowledge or work experience they first should undertake LAWS6825 Introduction to Australian Business Tax before enrolling in this unit.
Intensive April
LAWS6127
Taxation and Regulation of Superannuation

This unit of study is not available in 2018

6    A It is assumed that students undertaking this unit have an understanding of Australian income taxation law commensurate with that which would be obtained from completing undergraduate study in Australian taxation law or five years working with Australian tax law in a law or accounting practice in an industry role or in the Australian Taxation Office. For students who do not have such knowledge or work experience they first should undertake LAWS6825 Introduction to Australian Business Tax before enrolling in this unit.
N LAWS6213
Semester 1
LAWS6840
Tax of Business and Investment Income A
6    A It is assumed that students undertaking this unit have an understanding of Australian income taxation law commensurate with that which would be obtained from completing undergraduate study in Australian taxation law or five years working with Australian tax law in a law or accounting practice in an industry role or in the Australian Taxation Office. For students who do not have such knowledge or work experience they first should undertake LAWS6825 Introduction to Australian Business Tax before enrolling in this unit.
Intensive March
Semester 1
Semester 1a
LAWS6841
Tax of Business and Investment Income B
6    A It is assumed that students undertaking this unit have an understanding of Australian income taxation law commensurate with that which would be obtained from completing undergraduate study in Australian taxation law or five years working with Australian tax law in a law or accounting practice in an industry role or in the Australian Taxation Office. For students who do not have such knowledge or work experience they first should undertake LAWS6825 Introduction to Australian Business Tax before enrolling in this unit.
Intensive August
Semester 2
Semester 2a
LAWS6125
Taxation of Corporate Finance
6    A It is assumed that students undertaking this unit have an understanding of Australian income taxation law commensurate with that which would be obtained from completing undergraduate study in Australian taxation law or five years working with Australian tax law in a law or accounting practice in an industry role or in the Australian Taxation Office. For students who do not have such knowledge or work experience they first should undertake LAWS6825 Introduction to Australian Business Tax and LAWS6030 Corporate Taxation before enrolling in this unit.
Semester 1
LAWS6244
Taxation of Corporate Groups
6    A It is assumed that students undertaking this unit have an understanding of Australian income taxation law commensurate with that which would be obtained from completing undergraduate study in Australian taxation law or five years working with Australian tax law in a law or accounting practice in an industry role or in the Australian Taxation Office. For students who do not have such knowledge or work experience they first should undertake LAWS6825 Introduction to Australian Business Tax before enrolling in this unit.
Intensive August
LAWS6892
Taxation of Mergers and Acquisitions

This unit of study is not available in 2018

6    A It is assumed that students undertaking this unit have an understanding of Australian income taxation law commensurate with that which would be obtained from completing undergraduate study in Australian taxation law or five years working with Australian tax law in a law or accounting practice in an industry role or in the Australian Taxation Office. For students who do not have such knowledge or work experience they first should undertake LAWS6825 Introduction to Australian Business Tax before enrolling in this unit.
C LAWS6030
Intensive October
LAWS6118
Taxation of Partnerships and Trusts
6    A It is assumed that students undertaking this unit have an understanding of Australian income taxation law commensurate with that which would be obtained from completing undergraduate study in Australian taxation law or five years working with Australian tax law in a law or accounting practice in an industry role or in the Australian Taxation Office. For students who do not have such knowledge or work experience they first should undertake LAWS6825 Introduction to Australian Business Tax before enrolling in this unit.
Semester 2