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This course deals with the practical operation of the rule making and dispute resolution in the Australian tax system.More specifically it covers: the functional limits of legislative supervision; the interaction of the bureaucracy and self-assessing taxpayers (with particular emphasis on Rulings). This includes the methods of auditing self-assessment. It considers … For more content click the Read More button below.This course deals with the practical operation of the rule making and dispute resolution in the Australian tax system.More specifically it covers: the functional limits of legislative supervision; the interaction of the bureaucracy and self-assessing taxpayers (with particular emphasis on Rulings). This includes the methods of auditing self-assessment. It considers the various avenues available to taxpayers to challenge acts or omissions on the part of the Commissioner and the various legal processes available to taxpayers. This includes a review of the main constitutive rules of courts and the Administrative Appeals Tribunal. The course develops a working familiarity with the framework of review, taxpayer remedies and other legal material on tax procedure.Read More

The trust is a major form of vehicle used for holding investment assets, carrying on business, transferring family wealth to future generations and for income splitting. Furthermore, most superannuation funds are, in fact, trusts. The trust is not a distinct legal entity and is not taxed as a separate entity. … For more content click the Read More button below.The trust is a major form of vehicle used for holding investment assets, carrying on business, transferring family wealth to future generations and for income splitting. Furthermore, most superannuation funds are, in fact, trusts. The trust is not a distinct legal entity and is not taxed as a separate entity. The primary rule is that the beneficiary under a trust is subject to tax. Only where the beneficiary is not subject to tax will the trustee be assessed to pay tax.This course is mainly concerned with establishing when the primary rule applies, and when it is displaced by the exceptional rules. An understanding of the specific tax treatment of trusts is important to any student setting out to acquire, or refine, an understanding of the Australian tax system.Recommended Prior KnowledgeAs in many other areas of taxation, the analysis of the tax treatment of trusts necessarily involves a consideration of capital gains tax issues. You may, accordingly, benefit from undertaking the course TABL5515 Taxation of Capital Gains prior to, or concurrently with, this course.Read More

This course is designed to give students an understanding of cross border tax planning in the Asia Pacific region. There is a particular focus on the structure and content of the international tax systems of Singapore, Hong Kong and China. Subject to teacher availability other countries in the region may … For more content click the Read More button below.This course is designed to give students an understanding of cross border tax planning in the Asia Pacific region. There is a particular focus on the structure and content of the international tax systems of Singapore, Hong Kong and China. Subject to teacher availability other countries in the region may be included (such as New Zealand and Japan). 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.Read More

The company remains the most widely used vehicle for the collective investment of capital. The central role of the company in our modern liberal market economy requires special and close consideration of the taxation of it, and its members. Corporate tax integration policy has led to the introduction of the … For more content click the Read More button below.The company remains the most widely used vehicle for the collective investment of capital. The central role of the company in our modern liberal market economy requires special and close consideration of the taxation of it, and its members. Corporate tax integration policy has led to the introduction of the imputation system, and the technical legal rules surrounding the distribution of corporate profits are a focus of this subject. Because the imputation system confers tax benefits upon shareholders, a variety of anti-avoidance rules have been constructed to prevent the use of those benefits in tax arbitrage strategies.Read More

This course covers innovative risk management strategies using capital and insurance market techniques including those used in the alternative risk transfer (ART) market. Topics include: product types; securitization; pricing risk-linked securities; credit risk; weather and energy risk; modelling individual risks; industry specific case studies; portfolio considerations; accounting, regulatory and legal … For more content click the Read More button below.This course covers innovative risk management strategies using capital and insurance market techniques including those used in the alternative risk transfer (ART) market. Topics include: product types; securitization; pricing risk-linked securities; credit risk; weather and energy risk; modelling individual risks; industry specific case studies; portfolio considerations; accounting, regulatory and legal issues.Read More

This course aims to introduce students to the field of decision analysis. At the end of the course, students should be able to develop solutions to basic decision problems involving uncertainty, using specialised, free-ware software. An intuitive exposition into Bayesian networks and Multi-criteria Decision Analysis (MCDA), are examined in detail. … For more content click the Read More button below.This course aims to introduce students to the field of decision analysis. At the end of the course, students should be able to develop solutions to basic decision problems involving uncertainty, using specialised, free-ware software. An intuitive exposition into Bayesian networks and Multi-criteria Decision Analysis (MCDA), are examined in detail. Bayesian networks, which display graphically the interrelationships between variables, allow for their dependencies to be accounted for in a manner reflecting their causal relationships. This permits the evaluation of predicted consequences associated with different interventions, before these are actually implemented. MCDA allows decisions to be made when the decision-maker is faced with multiple and conflicting objectives where tradeoffs must be made, which is most often the case in the real world. Netica and SuperDecisions are free-ware software implementing Bayesian networks and MCDA, respectively, which students will use during the course to solve decision problems from a range of application fields.  Finally the course will discuss current issues in behavioural risk management and the value of first-line employees’ experience, such as their ability to identify ‘early warnings’ about risk, and what an organisation can do to encourage such employees to speak up without the fear of retribution. The aim is to demonstrate the benefits of front-line employees taking charge of local risk management issues and the important role risk culture plays in allowing this to occur.Read More

This course aims to introduce students to the complex and diverse range of risks that indivduals and organizations must manage in today's fast-changing global environment, as well as the fundamental principles, frameworks and practices of risk management. The course discusses the complex nature of the words 'uncertainty' and 'risk', and … For more content click the Read More button below.This course aims to introduce students to the complex and diverse range of risks that indivduals and organizations must manage in today's fast-changing global environment, as well as the fundamental principles, frameworks and practices of risk management. The course discusses the complex nature of the words 'uncertainty' and 'risk', and how their many definitions and interpretations impact risk management. The course covers aspects of risk management including why individuals and organizations must manage risks; the identification, classification and measurement of risks; the fundamental principles and frameworks for risk management; the tools and techniques used in the risk management process; the important role of risk culture and communication in managing enterprise risks; and current issues in risk management.Read More

This course introduces students to the fundamental concepts of both commercial law and real property, providing an overview of the operation of the Australian legal system and foundational concepts in contract, tort and business law as well as a more detailed examination of legal doctrines, principles and rules governing property, … For more content click the Read More button below.This course introduces students to the fundamental concepts of both commercial law and real property, providing an overview of the operation of the Australian legal system and foundational concepts in contract, tort and business law as well as a more detailed examination of legal doctrines, principles and rules governing property, land, tenure, title, possession, estates, successive and concurrent interests, priorities, covenants, easements, mortgages, charges and caveats for the purpose of equipping students to navigate dealings in land in NSW including the acquisition, sale, valuation, use and development of land as well as the resolution of disputes in relation to land. Read More

This course will present a comprehensive review and analysis of recent trends and current dynamics of the contemporary property investment and development industry in Australia. There will be an analysis of this Industry Sector (both development and investment) and it’s position as a leading contributor to the national economy, significant … For more content click the Read More button below.This course will present a comprehensive review and analysis of recent trends and current dynamics of the contemporary property investment and development industry in Australia. There will be an analysis of this Industry Sector (both development and investment) and it’s position as a leading contributor to the national economy, significant participant in financial markets and as a key employer in Australia. Supported by detailed case studies, and various lessons learnt, the course will cover commercial office, mixed commercial, retail, industrial, residential and other key sub-sectors of the property development and investment industry in Australia. Independent and group assignments will develop the student’s presentation and assessment reporting appropriate to current property industry and academic standards.Read More

This course examines the key issues in facilities management of building assets and how it, as a business resource, relates to organisation strategies and supports the business needs.  Strategic facilities management will be the focus of study, along with the consideration of operational facilities management.  Topics include strategic facilities review, … For more content click the Read More button below.This course examines the key issues in facilities management of building assets and how it, as a business resource, relates to organisation strategies and supports the business needs.  Strategic facilities management will be the focus of study, along with the consideration of operational facilities management.  Topics include strategic facilities review, planning and alignment, as well as facilities utilization and asset maintenance, facilities management support and organisation, and integration of facilities, property and asset management to achieve business and organisational needs, to ensure operational efficiency, and to preserve and enhance asset value and performance.      Read More