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Unit of study_

LAWS3409: Advanced Taxation Law

2024 unit information

This unit further pursues the goals of Australian Income Tax and is to be regarded as an extension of that unit. In particular, the unit both builds on the materials covered in Australian Income Tax and examines some more advanced aspects of Australia's tax system. In addition to advanced topics in income tax and tax administration, the unit provides an overview of state taxes (transfer duty, land tax and payroll tax) and particular attention is given to aspects of international taxation, including the role and operation of tax treaties. The unit aims to focus on tax issues of practical relevance and those topics that have been the subject of recent reform or substantial development, and so the content and coverage of topics may be adjusted each year to reflect this. Together with Australian Income Tax these units provide an understanding of fundamental elements of the Australian tax system and provide a basis for further study and/or practice.

Unit details and rules

Managing faculty or University school:


Code LAWS3409
Academic unit Law
Credit points 6
Assumed knowledge:

At the completion of this unit, you should be able to:

  • LO1. identify and apply tax law to factual situations involving a variety of complex commercial and private arrangements and clearly and accurately communicate your analysis of the tax consequences arising from these situations
  • LO2. apply advanced problem solving skills by learning how to identify and analyse tax issues and engage with and assess alternative lines of argument in relation to a variety of commercial and private arrangements
  • LO3. determine and apply the most correct tax accounting approach to a variety of commercial and private arrangements
  • LO4. identify the tax base of the three main State taxes, being transfer/stamp duty, land tax and payroll tax, and demonstrate an ability to apply the core rules of these taxes to a variety of commercial arrangements
  • LO5. demonstrate an understanding of the Constitutional law context of taxation law, in particular the allocation of taxing powers between levels of government, and the role of judicial review of the decisions and actions of the Commissioner
  • LO6. describe the key components of the statutory framework for the administration of the Commonwealth level taxes and link that to the practice of the ATO
  • LO7. identify and apply statutory and tax treaty rules to a variety of factual situations involving cross-border transactions and arrangements

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.

Session MoA ?  Location Outline ? 
Semester 2 2024
Normal day Camperdown/Darlington, Sydney
Outline unavailable
Session MoA ?  Location Outline ? 
Semester 2 2020
Normal day Camperdown/Darlington, Sydney
Semester 2 2021
Normal day Camperdown/Darlington, Sydney
Semester 2 2021
Normal day Remote
Semester 2 2022
Normal day Camperdown/Darlington, Sydney
Semester 2 2023
Normal day Camperdown/Darlington, Sydney

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.