| Area: | School of Business Law |
| Credits: | 25.0 |
| Contact Hours: | 3.0 |
| Individual Study: | 1 x 3 Hours Weekly |
| Prerequisite(s): | 5751 (v.7) Taxation (Advanced) 569 or any previous version
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| Syllabus: | Exploration of the international aspects of Australia's income tax legislation including residence and source, taxation of foreign income derived by Australian residents, taxation of non residents, double tax agreements, international tax avoidance practices and legislative responses. |
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| Unit Outcomes: | On successful completion of this unit students will have- Knowledge of advanced issues in Australia's domestic and foreign international tax rules. Acquired a developed understanding of various international issues and also a deeper understanding of how our tax rules fit into the global tax environment. Developed written, analytical and critical-thinking skills. |
| Text and references listed above are for your information only and current as of September 30, 2003. Please check with the unit coordinator for up-to-date information. |
| Unit References: | International Master Tax Guide. (latest edition). Sydney, CCH. Australian Tax Law. (latest edition). Sydney, CCH. Master Tax Guide. (latest edition). Sydney, CCH. Various scholarly journals and Internet references. |
| Unit Texts: | No prescribed texts. This unit normally runs on an Individual Tuition Basis, which is a supervised course of study where the books vary depending on the topic of research chosen. |
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| Unit Assessment Breakdown: | Research Paper 100%. This is by grade/mark assessment. |
| Year | Location | Period | Internal | Area External | Central External | | 2004 | Bentley Campus | Semester 1 | Y | | | | 2004 | Bentley Campus | Semester 2 | Y | | | |
