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Unit of study_
LAWS6209: Australian International Taxation
2024 unit information
Australian International Taxation is a detailed study of the fundamental principles of Australia's international taxation regime as it applies to cross-border business and investment transactions. The unit focuses on corporate residence, source, non-resident withholding tax, relief from international double taxation, CFCs, transferor trusts and transfer pricing. This advanced unit will examine both the issues of international tax rule design and policy, and the relevant provisions in the legislation, cases and rulings. The unit focuses on the international tax rules in Australia's domestic law. Although the role of double tax treaties is introduced, double tax treaties are covered in the companion unit Tax Treaties. Students should gain an understanding of the policies underlying Australia's rules for taxing international transactions, as well as a detailed knowledge of the foundation principles of law applicable to the taxation of inbound and outbound transactions. Further information about this unit is available in the Sydney Law School timetable https://canvas.sydney.edu.au/courses/4533/pages/postgraduate-lecture-timetable, unit of study outline https://www.sydney.edu.au/units and academic staff profile https://www.sydney.edu.au/law/about/our-people/academic-staff.html
Unit details and rules
Managing faculty or University school:
Law
| Code | LAWS6209 |
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| Academic unit | Law |
| Credit points | 6 |
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Prerequisites:
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None |
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Corequisites:
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None |
| Prohibitions:
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None |
| Assumed knowledge:
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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 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. |
At the completion of this unit, you should be able to:
- LO1. Critically evaluate the policies forming the basis of Australia's international tax rules.
- LO2. Comprehensively analyse the complexities of Australia's international taxation rules.
- LO3. Synthesise statutory and general tax law principles to resolve detailed international commercial and private legal scenarios.
- LO4. Effectively communicate comprehensive analyses of the tax consequences stemming from diverse commercial and private relationships.
Unit availability
This section lists the session, attendance modes and locations the unit is available in. There is a unit outline for each of the unit availabilities, which gives you information about the unit including assessment details and a schedule of weekly activities.
The outline is published 2 weeks before the first day of teaching. You can look at previous outlines for a guide to the details of a unit.
Modes of attendance (MoA)
This refers to the Mode of attendance (MoA) for the unit as it appears when you’re selecting your units in Sydney Student. Find more information about modes of attendance on our website.
