Outline

Overview

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. Refer to the Sydney Law School timetable - https://canvas.sydney.edu.au/courses/4533/pages/postgraduate-lecture-timetable

Unit details and rules

Academic unit	Law
Credit points	6
Prerequisites ?	None
Corequisites ?	None
Prohibitions ?	None
Assumed knowledge ?	Students undertaking this unit are assumed to have an understanding of Australian income taxation law commensurate with that 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. Students who do not have such knowledge or work experience should undertake LAWS6825 Fundamentals of Australian Taxation before enrolling in other units. Students who have not studied Australian law should undertake LAWS6252 Legal Reasoning and the Common Law System before enrolling in LAWS6825 and this unit. The completion of LAWS6840 Taxation of Business and Investment Income A and LAWS6841 Taxation of Business and Investment Income B will also provide students with additional knowledge and skills that will assist in successfully completing this unit.
Available to study abroad and exchange students	No

Teaching staff

Coordinator	Michael Dirkis, michael.dirkis@sydney.edu.au

Assessment

The census date for this unit availability is 14 March 2025

Details
Criteria

Type	Description	Weight	Due	Length
Supervised exam ?	Final exam (60%) On-Campus, supervised exam	60%	April exam week	2 hours
Outcomes assessed:
Participation	Structured class participation (10%) Leading class discussion	10%	Ongoing	Ongoing
Outcomes assessed:
Assignment	Capstone essay outline (0%) 500-word topic proposal	0%	Week -01 Due date: 17 Feb 2025 at 09:00 Closing date: 24 Feb 2025	500 words
Outcomes assessed:
Small test	In-class test (30%) In-class test	30%	Week 01 Due date: 26 Feb 2025 at 14:00	1 hour
Outcomes assessed:
Assignment	Alternative capstone essay (60%) Capstone essay	0%	Week 08 Due date: 14 Apr 2025 at 09:00 Closing date: 26 May 2025	7000 words/8 weeks
Outcomes assessed:

Assessment summary

Structured class participation (10%) – Students will lead the class discussion for one session. This will be allocated on Day 1 and are required to lead the class discussion under the lecturer's questioning. They will be assessed against Class Participation Assessment Rubric.
Students who are unable to make their allocated class must apply for Special Consideration. A failure to lead the class discussion in the allocated class will result in 0/10 for this assessment and may lead to an Absent Fail grade.
The outcome of a successful special consideration application is an alternative assessment, such as a viva voce (oral test), that has been designed to meet the same learning outcomes.

In-class test (30%) – The test will begin at 2.00pm on 26 February 2025 Sydney, Australia time. It will be an open book test (hard copy/printed materials only, no electronic devices) in the form of problem style questions. It is a handwritten pen and paper test. You will have 1 hour of writing time plus 15 minutes of reading time to prepare your responses. The outcome of a successful special consideration application is a replacement test. The replacement test may be delivered via an alternative assessment, such as a viva voce (oral test), that has been designed to meet the same learning outcomes as the original test. The format of the alternative assessment will be determined by the unit coordinator.

Final exam (60%) – The Final Exam will be held on-campus and supervised. It will be an open book exam (hard copy/printed materials only, no electronic devices) in the form of problem style questions. You will have 2 hours of writing time plus 30 minutes of reading time to prepare your responses. The outcome of a successful special consideration application is a replacement test that may be delivered via an alternative assessment, such as a viva voce (oral test), that has been designed to meet the same learning outcomes as the original test. The format of the alternative assessment will be determined by the unit coordinator.

This final exam will be taking place during the April Exam Week from Monday, 14 April 2025 Sydney, Australia time. The exam timetable will be released by the Exams Office in due course. For further information, please refer to the Exam Timetable: https://www.sydney.edu.au/students/exams/timetables.html

Alternative Capstone proposal and essay: - LLM students who are undertaking this unit towards the end of their degree, and need a capstone experience to complete their degree, must apply to the unit coordinator to undertake the assessment option of a Capstone Essay.

Students wishing to take up this option are required to submit a 500-word topic proposal via Canvas by 9.00am on 17 February 2025 Sydney, Australia time.

Your essay topic should respond to the material covered in the present unit. However, at the same time, in order to serve as a capstone for your LLM, it should build upon the learning that has taken place during your LLM studies more generally.

The Capstone Essay will replace the final exam which is worth 60% of your marks for the unit. The Capstone Essay must be 7000 words and is due at 9.00am 14 April 2025 Sydney, Australia time.

An oral defence of the Capstone will be held within two weeks of submission. The final mark will be determined taking into account both the written material and the oral defence.

The total word count for the Capstone essay will include all headings, footnotes and any bibliography etc. No penalty will apply if you exceed the word limit but any words beyond this limit will NOT be read or marked.

Use of editors or proof-readers: The use of assistance in preparing and editing assessment tasks in this unit of study is strictly prohibited. Assistance includes human and automated writing tools (not including spell checking).

Special consideration: Successful grants of Special Consideration may involve alternative tasks, as appropriate.

Assessment requirements to pass a unit of study: A student must make a genuine attempt at all assessment tasks set out in this Unit of Study in order to obtain a Pass mark and grade (or above); otherwise an Absent Fail grade will be recorded as the student’s result for this Unit of Study.

Assessment criteria

The University awards common result grades, set out in the Coursework Policy 2021 (Schedule 1).

These guidelines are designed to provide students with an understanding of the standards applied when grading assessments. Students should note that the type of assessment will affect the relevance of each factor. For example, the amount and type of research required will vary between a research essay, which will require independent research beyond the prescribed materials, and a problem question which may only require appropriate analysis of the prescribed materials. Conversely application of law to the facts is crucial in problem questions, where often less so in research essays.
These standards may be applied in conjunction with specific marking criteria.

Result name	Mark range	Description
High distinction	85 - 100	Work receiving a high distinction grade will generally exhibit the following characteristics: • Completely answers the question. • Contains striking originality of approach or analysis. • Demonstrates exhaustive or innovative research (where independent research required). • Exceptionally well written, structured and expressed. • Is otherwise exceptional in some way.
Distinction	75 - 84	Work receiving a distinction grade will generally exhibit the following characteristics: • Completely answers the question. • Achieves a critical and evaluative approach to the issues. • Content and structure is well organised in support of the argument. • Demonstrates extensive research and analysis to support a well-documented argument. • Generally well expressed and free from errors. • Has a clear structure and is well articulated.
Credit	65 - 74	Work receiving a credit grade will generally exhibit the following characteristics: • Covers main issues fairly well in answering the question. • Contains no significant errors • Demonstrates an attempted critical approach to the issues. • Demonstrates reasonably sound research and analysis in addressing the key issues. • Has a clear structure and reasonably clear expression.
Pass	50 - 64	Work receiving a pass grade will generally exhibit the following characteristics: • Identifies the key issues but does not follow through with a reasoned argument. • Contains some significant errors. • Displays satisfactory engagement with the key issues. • Offers descriptive summary of material relevant to the question. • Superficial use of material and may display a tendency to paraphrase. • Demonstrates little evidence of in-depth research or analysis. • Adequate expression. • Overall, demonstrates the minimum level of competence in the assessment and satisfies the requirements to proceed to higher-level studies in the degree or subject area.
Fail	0 - 49	Work may fail for any or all of the following reasons: • Does not answer the question. • Contains significant or numerous errors. • Few or no identifiable arguments. • Content that is inappropriate or irrelevant. • Lack of research or analysis. • Difficult or impossible to understand through poor grammar, expression or structure. • Overall, does not demonstrate the minimum level of competence in the assessment.

For more information see guide to grades.

Use of generative artificial intelligence (AI) and automated writing tools

Except for supervised exams or in-semester tests, you may use generative AI and automated writing tools in assessments unless expressly prohibited by your unit coordinator.

For exams and in-semester tests, the use of AI and automated writing tools is not allowed unless expressly permitted in the assessment instructions.

The icons in the assessment table above indicate whether AI is allowed – whether full AI, or only some AI (the latter is referred to as “AI restricted”). If no icon is shown, AI use is not permitted at all for the task. Refer to Canvas for full instructions on assessment tasks for this unit.

Your final submission must be your own, original work. You must acknowledge any use of automated writing tools or generative AI, and any material generated that you include in your final submission must be properly referenced. You may be required to submit generative AI inputs and outputs that you used during your assessment process, or drafts of your original work. Inappropriate use of generative AI is considered a breach of the Academic Integrity Policy and penalties may apply.

The Current Students website provides information on artificial intelligence in assessments. For help on how to correctly acknowledge the use of AI, please refer to the  AI in Education Canvas site.

Late submission

In accordance with University policy, these penalties apply when written work is submitted after 11:59pm on the due date:

Deduction of 5% of the maximum mark for each calendar day after the due date.
After ten calendar days late, a mark of zero will be awarded.

This unit has an exception to the standard University policy or supplementary information has been provided by the unit coordinator. This information is displayed below:

The late submission of a piece of assessment, without an approved extension, will attract a penalty of 10% of the total marks available for the piece of assessment per 24 hours or part thereof, after the due time on the due date. For example, a submission after the due time specified in the assessment summary but before the same time the following day will attract a 10% penalty. Penalties for late submission will be applied strictly, subject to a 5 minute grace period. Late penalties do not apply to exams and tests and any late submission will not be accepted.

Academic integrity

The Current Student website provides information on academic integrity and the resources available to all students. The University expects students and staff to act ethically and honestly and will treat all allegations of academic integrity breaches seriously.

We use similarity detection software to detect potential instances of plagiarism or other forms of academic integrity breach. If such matches indicate evidence of plagiarism or other forms of academic integrity breaches, your teacher is required to report your work for further investigation.

Learning support

Simple extensions

If you encounter a problem submitting your work on time, you may be able to apply for an extension of five calendar days through a simple extension.  The application process will be different depending on the type of assessment and extensions cannot be granted for some assessment types like exams.

Special consideration

If exceptional circumstances mean you can’t complete an assessment, you need consideration for a longer period of time, or if you have essential commitments which impact your performance in an assessment, you may be eligible for special consideration or special arrangements.

Special consideration applications will not be affected by a simple extension application.

Using AI responsibly

Co-created with students, AI in Education includes lots of helpful examples of how students use generative AI tools to support their learning. It explains how generative AI works, the different tools available and how to use them responsibly and productively.

Support for students

The Support for Students Policy reflects the University’s commitment to supporting students in their academic journey and making the University safe for students. It is important that you read and understand this policy so that you are familiar with the range of support services available to you and understand how to engage with them.

The University uses email as its primary source of communication with students who need support under the Support for Students Policy. Make sure you check your University email regularly and respond to any communications received from the University.

Learning resources and detailed information about weekly assessment and learning activities can be accessed via Canvas. It is essential that you visit your unit of study Canvas site to ensure you are up to date with all of your tasks.

If you are having difficulties completing your studies, or are feeling unsure about your progress, we are here to help. You can access the support services offered by the University at any time:

Support and Services (including health and wellbeing services, financial support and learning support)
Course planning and administration
Meet with an Academic Adviser

Weekly schedule

WK	Topic	Learning activity
Week 01	Topic 1. Jurisdiction to tax – residence and source Part 1: Overview of jurisdiction (including an introduction to tax treaties) and current developments in international tax Part 2: Residence (Individual & Company) Part 3: Source	Seminar (5.5 hr)
	Topic 2. Taxation of foreign source income of residents Part 1: Taxation of controlled foreign companies Part 2: Foreign branch income exemption Part 3: Taxation of foreign trusts	Seminar (5.5 hr)
	Part 4: Foreign capital gains and dividends exemption Part 5: Foreign income tax offset	Seminar (5 hr)
	Topic 3. Transfer pricing Part 1: Associated Entities Part 2: Permanent Establishments - Topic 4. Australian taxation of non-residents Part 1: Capital gains tax	Seminar (5 hr)
	Part 2: Conduit foreign income Part 3: Dividend, interest and royalty withholding tax Part 4: Taxation of managed investment vehicles	Seminar (5 hr)

Attendance and class requirements

Attendance: All students are required to attend 70% of classes to satisfy the pass requirements for this unit. Failure to meet this requirement will result in an Absent Fail grade being recorded as the student’s result for this unit (see The University of Sydney Law School Resolutions: Coursework Awards cl 11).

Rerencing: The Sydney Law School expects you to use the Australian Guide to Legal Citation (4th edition, 2018) for your footnoting style, although you should confirm this with your lecturer. A link to the library website where this is set out comprehensively is available at Referencing and Citation Styles: AGLC4.

Study commitment

Typically, there is a minimum expectation of 1.5-2 hours of student effort per week per credit point for units of study offered over a full semester. For a 6 credit point unit, this equates to roughly 120-150 hours of student effort in total.

Required readings

a) Legislation

Participants are required to have an up to date (2025) version of the income tax legislation.

As the Australia/Iceland 2022 Tax Treaty will be reference during sessions access to a copy would be of assistance. This treaty best represents Australia’s current approach to tax treaty negotiation and is broadly consistent with the 2017 OECD Model Convention.

Any newer amendments to the legislation should also be obtained, such as by way of downloading them from ComLaw or AustLII.

(b) Text

C. John Taylor, et al, Australian International Income Taxation: Policy, Principles and Practice (1st ed, 2021) Thomson Reuters, Sydney (available as an eBook)

(c) Cases, rulings and additional statutory materials

Most Australian cases can now be accessed via Austlii: http://www.austlii.edu.au/

Tax rulings and other administrative materials are available from the ATO’s legal database: http://law.ato.gov.au/atolaw/index.htm

Statutory material (including the explanatory memorandum to a bill) can be found at Comlaw: http://www.comlaw.gov.au/

Learning outcomes

Learning outcomes are what students know, understand and are able to do on completion of a unit of study. They are aligned with the University's graduate qualities and are assessed as part of the curriculum.

Outcomes
Graduate qualities

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.

Graduate qualities

The graduate qualities are the qualities and skills that all University of Sydney graduates must demonstrate on successful completion of an award course. As a future Sydney graduate, the set of qualities have been designed to equip you for the contemporary world.

GQ1	Depth of disciplinary expertise Deep disciplinary expertise is the ability to integrate and rigorously apply knowledge, understanding and skills of a recognised discipline defined by scholarly activity, as well as familiarity with evolving practice of the discipline.
GQ2	Critical thinking and problem solving Critical thinking and problem solving are the questioning of ideas, evidence and assumptions in order to propose and evaluate hypotheses or alternative arguments before formulating a conclusion or a solution to an identified problem.
GQ3	Oral and written communication Effective communication, in both oral and written form, is the clear exchange of meaning in a manner that is appropriate to audience and context.
GQ4	Information and digital literacy Information and digital literacy is the ability to locate, interpret, evaluate, manage, adapt, integrate, create and convey information using appropriate resources, tools and strategies.
GQ5	Inventiveness Generating novel ideas and solutions.
GQ6	Cultural competence Cultural Competence is the ability to actively, ethically, respectfully, and successfully engage across and between cultures. In the Australian context, this includes and celebrates Aboriginal and Torres Strait Islander cultures, knowledge systems, and a mature understanding of contemporary issues.
GQ7	Interdisciplinary effectiveness Interdisciplinary effectiveness is the integration and synthesis of multiple viewpoints and practices, working effectively across disciplinary boundaries.
GQ8	Integrated professional, ethical, and personal identity An integrated professional, ethical and personal identity is understanding the interaction between one’s personal and professional selves in an ethical context.
GQ9	Influence Engaging others in a process, idea or vision.

Outcome map

Learning outcomes	Graduate qualities
Learning outcomes

Responding to student feedback

This section outlines changes made to this unit following staff and student reviews.

Assessment has been changed to conform to the new assessment framework.

Disclaimer

The University reserves the right to amend units of study or no longer offer certain units, including where there are low enrolment numbers.

To help you understand common terms that we use at the University, we offer an online glossary.

Current students

Overview

Overview

Unit details and rules

Teaching staff

Assessment

Assessment

Assessment summary

Assessment criteria

Use of generative artificial intelligence (AI) and automated writing tools

Late submission

Academic integrity

Learning support

Learning support

Simple extensions

Special consideration

Using AI responsibly

Support for students

Weekly schedule

Weekly schedule

Attendance and class requirements

Study commitment

Required readings

Learning outcomes

Learning outcomes

Graduate qualities

Outcome map

Responding to student feedback

Responding to student feedback

Disclaimer

On this page

Useful links

LAWS6209: Australian International Taxation

Semester 1a, 2025 [Block mode] - Camperdown/Darlington, Sydney

Overview

Overview

Unit details and rules

Teaching staff

Assessment

Assessment

Assessment summary

Assessment criteria

Use of generative artificial intelligence (AI) and automated writing tools

Late submission

Academic integrity

Learning support

Learning support

Simple extensions

Special consideration

Using AI responsibly

Support for students

Weekly schedule

Weekly schedule

Attendance and class requirements

Study commitment

Required readings

Learning outcomes

Learning outcomes

Graduate qualities

Outcome map

Responding to student feedback

Responding to student feedback

Disclaimer

On this page

Useful links