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This course is built around case studies illustrating tax planning strategies and the application of anti-avoidance provisions to tax avoidance schemes. Students are required to develop a tax planning strategy and to critique a tax planning strategy developed by another student. Students are then asked to adjust their tax planning … For more content click the Read More button below.This course is built around case studies illustrating tax planning strategies and the application of anti-avoidance provisions to tax avoidance schemes. Students are required to develop a tax planning strategy and to critique a tax planning strategy developed by another student. Students are then asked to adjust their tax planning strategy having regard to a critique of the strategy by another student and comments by the lecturer. The critique and the adjustment are required to have regard to the possible application of anti-avoidance provisions. Ethical and social considerations associated with tax planning strategies and tax avoidance schemes are taken into account.Read More

This course provides a comprehensive and in depth study of Double Tax Agreements (DTAs). It addresses the influence of international models on the formulation of DTAs. The primary focus is on the OECD model which will be examined in detail, emphasising key issues such as treaty design and interpretation, dual … For more content click the Read More button below.This course provides a comprehensive and in depth study of Double Tax Agreements (DTAs). It addresses the influence of international models on the formulation of DTAs. The primary focus is on the OECD model which will be examined in detail, emphasising key issues such as treaty design and interpretation, dual residency, treatment of passive income flows and capital gains, and mechanisms to alleviate double tax. This will be followed by an examination of specific DTAs so as to illustrate key differences and similarities. The practical application of the DTAs will be considered in the context of numerous examples.Read More

This course is part of the Master of Taxation but may also be studied as part of the Master of Applied Tax. It involves a detailed study of the domestic taxation laws of a selected country in North America (usually the USA) and is taught with the assistance of a … For more content click the Read More button below.This course is part of the Master of Taxation but may also be studied as part of the Master of Applied Tax. It involves a detailed study of the domestic taxation laws of a selected country in North America (usually the USA) and is taught with the assistance of a person expert in the taxation laws of that jurisdiction. Particular attention will be paid to the domestic taxation laws of that selected country from the perspective of an international investor in that country and comparisons of those rules with international norms or the rules of other commercially important jurisdictions will be made. Students in this course will develop an understanding of where the chosen jurisdiction fits into the scheme of world tax systems and the expectations of the OECD and its member states. The specific jurisdiction to be covered in a particular year of offering should be ascertained by consulting the School. Recommended Prior Knowledge Taxation law Course Objectives Students in this course will develop an understanding of where the chosen jurisdiction fits into the scheme of world tax systems and the implications of economic activity in that jurisdiction. Assessment 1 research paper 1 exam.Read More

This course provides comprehensive coverage of the tax system and investment regulation in China in the context of common business, investment and employment activities. The course introduces China and explains its significance in the world economy. It also introduces the context in which China's laws operate and the many significant … For more content click the Read More button below.This course provides comprehensive coverage of the tax system and investment regulation in China in the context of common business, investment and employment activities. The course introduces China and explains its significance in the world economy. It also introduces the context in which China's laws operate and the many significant institutional issues that a businessperson or professional needs to understand to appreciate the actual operation of China's laws. The course also covers investment and business regulation in China. This is an essential precursor to the study of the tax regime that follows, as students need to understand the forms business can take in China if they are to understand its taxation.The course also focuses specifically on the taxation laws of Mainland China including Individual Income Tax, Enterprise Income Tax, Value-Added Tax and Business Tax in order to provide students with a thorough grounding in China's tax system.Read More

The provision of personal services for payment is a major economic activity in Australia, and such services are not always provided under the traditional employment contract. Indeed, there are significant advantages to contracting parties under various regimes (both tax and non-tax) for the parties to avoid their services relationship being … For more content click the Read More button below.The provision of personal services for payment is a major economic activity in Australia, and such services are not always provided under the traditional employment contract. Indeed, there are significant advantages to contracting parties under various regimes (both tax and non-tax) for the parties to avoid their services relationship being one of employment. This course examines the taxation treatment of employee remuneration and closely analogous remuneration situations under various Australian taxation regimes. Central to the operation of many of these regimes is the presence of an employer/employee relationship, which is often contrasted with the principal/independent contractor relationship. Often, the latter relationship is not caught by the main taxation regimes. Remuneration for services also is often provided in non-cash form. This course examines all the key Australian tax regimes that apply to employee remuneration and situations closely analogous to employee remuneration. While the main focus is the various regimes under the federal income tax (e.g. employment termination payments, employee share schemes), the following are also covered: state payroll tax obligations of employers, superannuation guarantee obligations of employers and fringe benefits tax. In addition, there is also a focus on tax collection and remittance obligations of employers under the PAYG regime. Under the income tax, the course also examines the treatment of personal services income in the context of attempts to alienate such income (and reduce tax) through use of an interposed entity.Read More

The object of this course is to provide high level conceptual and analytical knowledge of GST appropriate to the practical requirements of business, legal and accounting advisers working with GST on a regular basis. This course works through most aspects of the GST law and looks briefly at the underlying … For more content click the Read More button below.The object of this course is to provide high level conceptual and analytical knowledge of GST appropriate to the practical requirements of business, legal and accounting advisers working with GST on a regular basis. This course works through most aspects of the GST law and looks briefly at the underlying policy implications in some areas of the law. It briefly analyses related legal and taxation issues. The course concentrates on the Australian legislation although there is some mention of relevant overseas experience. The focus of the course will be to achieve a sound understanding of the principles of Australia's GST law. There will be an emphasis on day to day practical operational features - including the rulings - which you must obtain separately. You will also need to stay up to date with relevant journal articles and any new rulings as the session progresses.Read More

This course explores the economic and policy issues which underlie and drive GST. It tests these policy issues against critical selected aspects of Australia's and other GST legislative frameworks. The course analyses administration and compliance costs and the importance of planning, by government and business, for the successful operation of … For more content click the Read More button below.This course explores the economic and policy issues which underlie and drive GST. It tests these policy issues against critical selected aspects of Australia's and other GST legislative frameworks. The course analyses administration and compliance costs and the importance of planning, by government and business, for the successful operation of a GST. Importantly, it also explores conceptual issues arising in the transition from a tax like a wholesale sales tax to a GST. The focus of the course is a full overview of all aspects of the theoretical concepts that underlie a GST. The objective of this course is to provide sound conceptual and analytical knowledge of GST, which will be valuable for tax practitioners and essential for those involved in administration and development of the GST.Read More

This course provides a general introduction to the taxation of superannuation in Australia, in particular to the main types of superannuation funds and how their income is taxed, the treatment of contributions to those funds, and the taxation of benefits paid on retirement or termination of employment. The concessional tax … For more content click the Read More button below.This course provides a general introduction to the taxation of superannuation in Australia, in particular to the main types of superannuation funds and how their income is taxed, the treatment of contributions to those funds, and the taxation of benefits paid on retirement or termination of employment. The concessional tax treatment of income earned by superannuation funds and the benefits paid out are examined in detail. The course also explores areas such as the superannuation guarantee scheme, which is the Government's main tool for implementing its retirement incomes policy, and the superannuation contributions surcharge.Read More

International taxation comprises a complex body of learning which is relevant to any cross border event whether that be in the form of cross border investment or cross border movement of people. This course exposes participants to the main aspects of the law which are relevant specifically to preventing avoidance … For more content click the Read More button below.International taxation comprises a complex body of learning which is relevant to any cross border event whether that be in the form of cross border investment or cross border movement of people. This course exposes participants to the main aspects of the law which are relevant specifically to preventing avoidance of taxpayer obligations in respect of Australia's international taxation jurisdiction. The areas covered need to be clearly understood by anyone dealing with cross border income flows in order to avoid inadvertently falling into an unexpected trap created by these provisions.Recommended Prior KnowledgeTABL5505 Taxation of Trusts, TABL5515 Taxation of Capital Gains and TABL5520 Principles of Australian International Taxation are recommended before studying this course.Students without this prior knowledge may find that they need to take steps to ensure adequate understanding of the related area. Note: as some areas 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

In this course you will be exposed to corporate finance concepts, as well as an in-depth examination of core tax law issues in the area, such as debt financing and timing. The course is based on a problem centred approach. The analysis of hard rules will be supplemented by exposure, … For more content click the Read More button below.In this course you will be exposed to corporate finance concepts, as well as an in-depth examination of core tax law issues in the area, such as debt financing and timing. The course is based on a problem centred approach. The analysis of hard rules will be supplemented by exposure, in the context of practical problems, to some of the hard underlying questions which are, increasingly, on the agenda. The course will encourage you to exercise your critical faculties and to penetrate the key drivers.Read More