UNSW Handbook Course - Taxation of Industry and Technology

Taxation of Industry and Technology - ATAX0315


	Faculty: Faculty of Law
	School: Australian School of Taxation
	Course Outline: See below/
	Campus: ATAX Campus
	Career: Postgraduate
	Units of Credit: 6
	EFTSL: 0.125 (more info)
	Contact Hours per Week: 0
	Enrolment Requirements:
	Restricted to students enrolled in Program 5540
	Fee Band: 1 (more info)
	Further Information: See Class Timetable

Description

The tax system is used to support industry through special incentives. Some target specific industries (primary production, mining and energy, films), some target sectors of the economy (small business), while others apply to industry generally (research and development, intellectual property). Modern modes of doing business, most notably the advent of ecommerce, also present problems in the traditional application of tax laws.
This course covers special tax rules and incentives that apply to persons or entities operating in specific industries or sectors of the economy, including small business, as well as more general incentives to encourage inventiveness and increase competitiveness. Concentration is on productive sectors of the economy (as opposed to financial services) and extends to taxation of ecommerce. Coverage includes a critical analysis of why special rules exist and the desirability and effectiveness of using the tax system to achieve government industry policy.

Course Objectives

This course is intended to provide students with:

a comprehensive knowledge of the law relating to the taxation of taxpayers and industries that are subject to 'special' tax rules
a critical understanding of the issues relating to the adoption of these 'special' tax rules
a capacity to evaluate the desirability and the effectiveness of the tax system as a vehicle for delivering social welfare and other government benefits (including support and assistance to industry)
an understanding of the scope of, and practical issues relating to, the doctrine of tax expenditures.

Modes of Delivery

Flexible Learning

Assessment

Graduate Diploma in Advanced Taxation

Assignment 1	1500-2000 words	20%
Assignment 2	2000 words	20%
Final Examination	Open book	60%

Pass Requirements

50 per cent or more of the total marks available in the course and
at least 40 per cent of the marks available for the final examination in the course.

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© The University of New South Wales (CRICOS Provider No.: 00098G), 2004-2011. The information contained in this Handbook is indicative only. While every effort is made to keep this information up-to-date, the University reserves the right to discontinue or vary arrangements, programs and courses at any time without notice and at its discretion. While the University will try to avoid or minimise any inconvenience, changes may also be made to programs, courses and staff after enrolment. The University may also set limits on the number of students in a course.