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Postgraduate Handbook

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Asia Pacific Tax Regimes - ATAX0304
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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: 0.12500 (more info)
 
 
Indicative Contact Hours per Week: 0
 
 
Enrolment Requirements:
 
 
Restricted to students enrolled in Program 5540
 
 
Excluded: ATAX0404
 
 
Fee Band: 1 (more info)
 
 
Further Information: See Class Timetable
 
 

Description

This course is designed to give students an understanding of tax regimes on the Asia Pacific region, with particular focus on the structure and content of the international tax systems of the United States, Singapore, Hong Kong and New Zealand. In doing so, students will also be asked to consider how Australia's controlled foreign company measures impact on investments by Australians into those jurisdictions and how, if at all, these measures discourage such investments. Consideration will also be given to investments from these jurisdictions into Australia.


Recommended Prior Knowledge

Although there are no formal prerequisites, this course follows on from ATAX0320/0420/0520 Principles of Australian International Taxation which deals with the basic principles of international taxation and ATAX0308/0408/0508 International Taxation: Anti-avoidance dealing with the international attribution rules which are applicable to residents with interests in foreign companies and trusts.

Course Objectives

On successful completion of this course, students will have gained:
  • A broad understanding of the operative tax rules in the jurisdictions under examination; and
  • A knowledge of the principles involved in cross-border investment

Main Topics

  • Perspective
  • United States
  • Singapore
  • Hong Kong
  • New Zealand

Assessment

2 Assignments
1 Exam

Course Texts

Prescribed
There are no prescribed textbooks for this course, however you must purchase or have access to the following publications:

  • Income Tax Assessment Act 1936
  • Income Tax (International Agreements) Act 1953
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
2006 CCH International Master Tax Guide (Sydney: CCH, 3rd ed, 2006). Purchase of this reference is not compulsory.

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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.