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Course

Principles of Australian International Tax - ATAX0420

Faculty: Australian School of Business

School: Australian School of Taxation and Business Law

Course Outline: ATAX0420 Course Outline]]

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 Programs 9250 or 9260, 9255, 9200, 9210, 9230 or 5740 or 9257 or 9231 or 5231

Equivalent: ATAX0320

Excluded: ATAX0320, ATAX0520, ATAX0620

CSS Contribution Charge: 3 (more info)

Tuition Fee: See Tuition Fee Schedule

Further Information: See Class Timetable

View course information for previous years.

Description

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.


Recommended Prior Knowledge

None. Students are advised to complete this course or its equivalent before proceeding to other postgraduate courses dealing with off-shore elements of the Australian tax system.

Course Objectives

After completing this course you should be able to:
  • Summarise the framework of Australia's rules for taxation of residents and non residents
  • Identify key issues in the Australian tax treatment of residents in a given fact situation
  • Identify key issues in the Australian tax treatment of non residents in a given fact situation
  • Explain your response to the above issues both orally and in writing
  • Analyse the effects of Australian international tax rules using international tax policy considerations

Main Topics

  • Introduction to international tax issues
  • Residence rules
  • Source rules
  • Taxation of non-residents
  • Australian taxation of foreign source income of residents
  • International anti-avoidance provisions

Course Texts

Textbook lists for ATAX courses will be available from the UNSW Bookshop from 1 February for Semester 1 courses and from 1 July for Semester 2 courses.
Library

Study Levels

Undergraduate Study Postgraudate Study Postgraduate Research Study Non-Award Study

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