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Taxation of Industry and Technology - ATAX0315
Library

 
Faculty: Faculty of Law
 
 
School:  Australian School of Taxation
 
 
Course Outline: See below
 
 
Campus: ATAX Campus
 
 
Career: Postgraduate
 
 
Units of Credit: 6
 
 
EFTSL: 0.12500 (more info)
 
 
Indicative Contact Hours per Week: 0
 
 
Enrolment Requirements:
 
 
Restricted to students enrolled in Program 5540
 
 
Excluded: ATAX0415, ATAX0515, ATAX0615
 
 
Fee Band: 1 (more info)
 
 
Further Information: See Class Timetable
 
 

Description

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 e-commerce. Coverage includes a critical analysis of why special rules exist and the desirability and effectiveness of using the tax system to achieve or encourage government industry policy.


Recommended Prior Knowledge

None

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

Main Topics

  • Tax expenditures
  • Primary producers
  • Special professionals
  • Small business
  • Research and development
  • Intellectual property and films
  • Mining industry
  • E-commerce

Assessment

2 assignments
1 exam

Course Texts

Prescribed
Deutsch, Friezer, Fullerton, Gibson, Hanley & Snape, Australian Tax Handbook 2006 (Sydney: ATP, 2006)

You must purchase or have access to the following publications:
  • Income Tax Assessment Act 1936
  • Income Tax Assessment Act 1997
Citation and Style Guides
The following is a selection of acceptable citation and style guides, which you may use as the basis for your written work. You must purchase or have access to one of the following publications:
  • Rozenberg P, Australian guide to uniform legal citation (Sydney: Lawbook Co, 2nd ed, 2003)
  • Stuhmcke A, Legal referencing (Sydney: Butterworths, 3rd ed, 2005)
  • Australian guide to legal citation (Melbourne University Law Review Association, 2nd ed, 2002) - Available from http://mulr.law.unimelb.edu.au/aglc.asp
Recommended
Below is a list of further references that you may find useful in this course. Purchase of recommended references is not compulsory. Selected references may be borrowed and dispatched to you through the Atax Book Borrowing Service (ABBS). This service will replace the Library collections previously held in Learning Centres.
  • Finn JT, Taxation of primary producers in Australia (CCH Australia, 3rd ed, 1990)
  • Fisher R & Hodgson H, Tax Questions and Answers 2006 (Sydney: ATP, 2006)
  • McIntyre MJ, Sander FEA & Westfall D, Readings in federal taxation (Foundation Press Inc, 2nd ed, 1983)
  • Graetz MJ, Federal income taxation - Principles and policies (Foundation Press Inc, 3rd ed, 1995)

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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.