Principles of Australian International Taxation - TABL5520

Faculty: UNSW Business School

School: School of Taxation and Business Law

Course Outline: TABL5520 Course Outline

Campus: Sydney

Career: Postgraduate

Units of Credit: 6

EFTSL: 0.12500 (more info)

Indicative Contact Hours per Week: 0

Enrolment Requirements:

Restricted to students in 5231, 5540, 5740, 7321, 9200, 9210, 9231, 9255, 9257, 9260, 8428, Stream TABLBS9250,TABLDS9250,TABLES9250,TABLIS9250. Students in 5231, 5740, 8428, 9200, 9210, 9231 must complete TABL5551orTABL5901 or equivalent before enroling.

Equivalent: ATAX0320

Excluded: ATAX0320, ATAX0520, TABL3020, ATAX0620

CSS Contribution Charge: 3 (more info)

Tuition Fee: See Tuition Fee Schedule

Further Information: See Class Timetable

View course information for previous years.


This course provides a broad overview of the most important elements of Australian tax law as it affects international transactions (whether involving the movement of funds, of property or of people). It examines the policy issues in international taxation, the framework of Australian rules, the basis upon which Australian tax jurisdiction is exercised (ie, residence in Australia and source of income) and examines the manner in which Australia taxes Australian source income of non-residents and foreign source income of Australian residents (including foreign source income of controlled foreign corporations and trusts which is attributed to Australian resident controllers) as well as the operation of Australia's Double Tax Agreements and international anti avoidance provisions.
students working in class

Study Levels

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