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Urban Design Studio 3

University of New South Wales

The studio focuses on major urban projects in international cities. The location of the city will vary each year and involve 2 alternative locations. Central to the studio is developing an understanding of the urban context in socio-cultural, political, economic and environmental terms through expert briefings and field investigations, together … For more content click the Read More button below.The studio focuses on major urban projects in international cities. The location of the city will vary each year and involve 2 alternative locations. Central to the studio is developing an understanding of the urban context in socio-cultural, political, economic and environmental terms through expert briefings and field investigations, together with consideration of these factors in the urban design process and creative design outcomes. The studio normally involves two weeks of intensive overseas studio and field work (sometimes in collaboration with a local university or city agency) followed by 5 to 6 weeks of studio work back in Australia.Read More

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Intermediate Financial Accounting

University of New South Wales

This course is concerned with external financial reporting and, in particular, the accounting and reporting practices of listed companies. It is an issues based course, where more complicated business transactions and events are considered, as well as accounting problems in certain specific areas. The regulatory requirements for preparation of a … For more content click the Read More button below.This course is concerned with external financial reporting and, in particular, the accounting and reporting practices of listed companies. It is an issues based course, where more complicated business transactions and events are considered, as well as accounting problems in certain specific areas. The regulatory requirements for preparation of a set of company financial statements, together with the continuous disclosure requirements and voluntary disclosures made by companies, are examined. Alternative accounting practices and issues, and the choice of technique by different preparers of accounts are also examined. Emphasis is placed on the understanding of the theory of accounting and its development. Recommended Prior KnowledgeTABL5905 Accounting 1 and TABL5910 Accounting 2. Students who have not completed these courses should consult the Course convenor prior to enrolling in TABL5915 Intermediate Financial Accounting.Read More

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Taxation of Companies, Trusts and Partnerships

University of New South Wales

This course is an introduction to taxation of the company, partnership and trust. The course provides a brief introduction to the key concepts and legal framework of each of these business and investment vehicles, with emphasis on the concept of legal personality. It pulls together the basic structural elements of … For more content click the Read More button below.This course is an introduction to taxation of the company, partnership and trust. The course provides a brief introduction to the key concepts and legal framework of each of these business and investment vehicles, with emphasis on the concept of legal personality. It pulls together the basic structural elements of the key business vehicles and provides a comparative overview of their key Field Code Changed features and taxation. It covers practical problems arising from the taxation of the company and trust. This includes tax on the company itself, including restrictions on the carry-forward of losses and taxation of profits distributed to members. The course looks at the income taxation of the partnership or, more accurately, the partners. This includes the basis for allocating income and losses between partners. It deals with the basic capital gains tax framework on each of the vehicles. It gives a brief overview of the main heads of entity tax avoidance. These are then examined in the context of the push for tax neutrality. Recommended Prior Knowledge TABL5901 Principles of Australian Taxation Law Students without this prior knowledge may find that they need to take steps to ensure adequate understanding of the related area. Note: as some area of tax law are interrelated in some courses, we recommend that students either have prior knowledge of the related area or study another course in that area concurrently.Read More

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Framework of Commercial Law

University of New South Wales

This is a core course in the Tax distance program and deals with the basic principles of commercial law and in particular with the rules of contract. Selected aspects of competition law, consumer protection, negligence and property are also given special treatment. The course focuses on developing your understanding of … For more content click the Read More button below.This is a core course in the Tax distance program and deals with the basic principles of commercial law and in particular with the rules of contract. Selected aspects of competition law, consumer protection, negligence and property are also given special treatment. The course focuses on developing your understanding of how commercial law works in the business world.Read More

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Microeconomics and the Australian Tax System

University of New South Wales

This course provides an introduction to basic microeconomic concepts and skills, and demonstrates their use in order to gain a clear understanding of economic problems and policy issues relevant to the Australian economy. It introduces students to the economic behaviour of small decision-making units such as households, firms and government … For more content click the Read More button below.This course provides an introduction to basic microeconomic concepts and skills, and demonstrates their use in order to gain a clear understanding of economic problems and policy issues relevant to the Australian economy. It introduces students to the economic behaviour of small decision-making units such as households, firms and government agencies, with particular reference to the effects of taxation on markets. Emphasis is placed on analytical skills and key concepts which are relevant to tax professionals including, for example, opportunity cost, market equilibrium, elasticity, substitution and income effects, tax incidence and excess burden.Read More

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International Business Taxation

University of New South Wales

In the world economy, barriers to international investments are rapidly falling. Of the remaining barriers some of the most significant are differences in tax systems, and the inadequate coordination of different tax systems. This course discusses the principles relevant to international taxation and uses the Australian international tax rules to … For more content click the Read More button below.In the world economy, barriers to international investments are rapidly falling. Of the remaining barriers some of the most significant are differences in tax systems, and the inadequate coordination of different tax systems. This course discusses the principles relevant to international taxation and uses the Australian international tax rules to highlight possible international tax policy choices and problems. Prospects for the improved coordination of international tax rules through harmonisation and through bi-lateral and multi-lateral treaty networks are examined. Special emphasis is given to practical tax issues associated with international direct investments.Read More

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Taxation of Business Entities

University of New South Wales

Australia currently taxes the different types of business entities in ways that are consistent with their legal form. It follows that some economically equivalent business structures are treated quite differently from each other for tax purposes. Issues relating to the choice of a particular type of business entity and its … For more content click the Read More button below.Australia currently taxes the different types of business entities in ways that are consistent with their legal form. It follows that some economically equivalent business structures are treated quite differently from each other for tax purposes. Issues relating to the choice of a particular type of business entity and its operation produce tax planning opportunities and tax policy challenges. This subject examines tax issues relevant to the creation, operation and termination of partnerships, trusts and companies. It places particular emphasis on a detailed examination of the dividend imputation system and on issues arising when dividend income moves through a partnership, a trust or an interposed company. It also examines tax issues relevant to other selected business entities such as joint ventures, cooperatives, and superannuation funds.Read More

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International Tax Research

University of New South Wales

This course is a research-based course. You are expected to work on your own with minimal support from your research supervisor. Once you have submitted your research proposal to the Course Coordinator, a research supervisor will be allocated to you. This person will have particular expertise in the area of … For more content click the Read More button below.This course is a research-based course. You are expected to work on your own with minimal support from your research supervisor. Once you have submitted your research proposal to the Course Coordinator, a research supervisor will be allocated to you. This person will have particular expertise in the area of your proposed research project, and can be used as a sounding board for ideas and for other guidance that you may require. Study materials are not provided as part of the course, and there are no audio conferences or webinars.Read More

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Current Research Problems in Taxation

University of New South Wales

This course is a research-based course. You are expected to work on your own with minimal support from your research supervisor. Once you have submitted your research proposal to the Course Coordinator, a research supervisor will be allocated to you. This person will have particular expertise in the area of … For more content click the Read More button below.This course is a research-based course. You are expected to work on your own with minimal support from your research supervisor. Once you have submitted your research proposal to the Course Coordinator, a research supervisor will be allocated to you. This person will have particular expertise in the area of your proposed research project, and can be used as a sounding board for ideas and for other guidance that you may require. Study materials are not provided as part of the course, and there are no audio conferences or webinars.Recommended Prior Knowledge24 units of credit completed with Credit averageRead More

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Tax Policy

University of New South Wales

This course develops an intensive, 'hands on' approach to tax policy and gives you an insight into the tax issues which will be of concern in the new millennium. It offers systematic immersion in the techniques of practical, policy driven, tax problem solving. This course exposes participants to a bird's … For more content click the Read More button below.This course develops an intensive, 'hands on' approach to tax policy and gives you an insight into the tax issues which will be of concern in the new millennium. It offers systematic immersion in the techniques of practical, policy driven, tax problem solving. This course exposes participants to a bird's eye view of major policy questions like the balance between government and the market, the mix of the Australian tax structure and key tax design options. But the main emphasis is on enhancing your ability to actually use policy tools for systematic analysis. To this end, we will be re-visiting much of what you have already learnt in your economics related courses. However, now we will require you to take those tools and apply them specifically to a range of tax policy problems.Note: This subject should be completed in the final Semester of your studies.Read More