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Introduction to Australian International Taxation - ATAX0020
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Faculty: Faculty of Law
 
 
School:  Australian School of Taxation
 
 
Course Outline: See below
 
 
Campus: ATAX Campus
 
 
Career: Undergraduate
 
 
Units of Credit: 6
 
 
EFTSL: 0.125 (more info)
 
 
Contact Hours per Week: 0
 
 
Enrolment Requirements:
 
 
Prerequisite: ATAX0001, ATAX0009
 
 
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.


Course Objectives

The course is designed to provide a comprehensive general grounding in the most important aspects of Australia's international tax rules. Upon completion of this course, students should have a broad understanding 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)
  • the basis upon which Australian tax jurisdiction is exercised (ie, residence in Australia and source of income)
  • 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)
  • the operation of Australia's Double Tax Agreements ("DTAs")
  • policy issues involved in international tax avoidance.

Modes of Delivery

Flexible Learning

Assessment

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.