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Principles of Australian International Tax - ATAX0320
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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

This course is designed to provide a broad overview and understanding of the most important elements of Australian tax law as it affects international transactions. It includes analysis of: Australian residency for tax purposes; Australian source rules; the taxation of residents in respect of their foreign sourced income (including an overview of controlled foreign companies legislation); the taxation of non-residents in respect of their Australian sourced income; the operation of Australia's double tax agreements; and the competing policy factors inherent in the design of an international tax regime. The course provides the foundations for the other postgraduate courses dealing with international tax.


Course Objectives

Students will develop a clear understanding of the following:
  • main elements of the Australian tax structure covering Australian residency for tax purposes and Australian-sourced income
  • taxation of foreign-sourced income including the operation of double tax agreements and an overview of controlled foreign corporations legislation
  • taxation of Australian-sourced income derived by non-residents
  • the competing policy factors inherent in the design of an international tax regime.

Modes of Delivery

CBD Evening Class
Flexible Learning

Assessment

Graduate Diploma in Advanced Taxation
Assignment 1 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.