This unit examines the pervasive phenomenon of tax avoidance and the design and effectiveness of common judicial and legislative responses to it. The unit starts by deconstructing typical examples of avoidance to elicit the common design features of avoidance practices. We will also examine the interrelationship between the process of statutory interpretation and the opportunities for avoidance. A particular focus of the unit will be on the scope and operation of Australia’s general anti-avoidance rule, Part IVA, but the unit will also consider the various judicial anti-avoidance doctrines and some of the specific anti-avoidance rules found in Australia’s tax legislation. The unit will also consider the kinds of approaches to tax avoidance and the anti-avoidance regimes employed in other countries. Finally, the unit will examine some of the procedural regimes used to curb the offering of tax avoidance products to taxpayers.
Unit details and rules
| Unit code | LAWS6965 |
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| Academic unit | Law |
| Credit points | 6 |
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Prohibitions
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None |
| Prerequisites
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None |
| Corequisites
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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 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. |
| Available to study abroad and exchange students | No |
Teaching staff
| Coordinator | Micah Burch, micah.burch@sydney.edu.au |
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