|Principles of Australian International Tax - ATAX0620|
This course provides a broad overview 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). It examines the policy issues in international taxation, the framework of Australian rules, the basis upon which Australian tax jurisdiction is exercised (ie, residence in Australia and source of income) and examines 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) as well as the operation of Australia's Double Tax Agreements and international anti avoidance provisions.
Recommended Prior Knowledge
None. Students are advised to complete this course or its equivalent before proceeding to other postgraduate courses dealing with off-shore elements of the Australian tax system.
After completing this course you should be able to:
There is no prescribed textbook for this course. Relevant readings will be provided in the Study Materials.
Refer to Course Profile supplied by Lecturer.
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