The University of New South Wales

go to UNSW home page

Handbook Home

PRINT THIS PAGE
Advanced Topics in Taxation - LAWS3059
Red Center Promenade

 
Faculty: Faculty of Law
 
 
School:  Faculty of Law
 
 
Course Outline: See below
 
 
Campus: Kensington Campus
 
 
Career: Undergraduate
 
 
Units of Credit: 6
 
 
EFTSL: 0.12500 (more info)
 
 
Indicative Contact Hours per Week: 3
 
 
Enrolment Requirements:
 
 
Prerequisite: LAWS3147 Co-requisite: LAWS3058 Prerequisite: JURD7351 Co-requisite: JURD7458
 
 
Equivalent: JURD7459
 
 
CSS Contribution Charge:Band 3 (more info)
 
 
Tuition Fee:See Tuition Fee Schedule
 
 
Further Information: See Class Timetable
 
 

Description

This course deals with some advanced income tax topics and other important taxes relevant to business. These include offshore taxation, tax planning, ethics and tax avoidance, tax procedure (administration and litigation), stamp duty and the tax treatment of retirement income. It is directed towards students contemplating a career in tax law in government, accounting or commercial law practice.

Recommended Prior Knowledge

Pre-requisite: LAWS2051 or LAWS3147 Elements of Income Tax Law
Co-requisite: LAWS3058 Business Entity Taxation

Objectives

A candidate who has successfully completed this course should be able to:
  • Understand and explain the taxation of offshore transactions, the operation of the Goods and Services Tax and stamp duty and the taxation of retirement income
  • Be aware of the ethical and practical issues surrounding tax avoidance
  • Advise clients on dealings with the Australian Tax Office
  • Demonstrate awareness of tax policy issues relevant to business

Main Topics

Offshore Taxation
- The general framework of internationalTaxation
- Taxation of residents
- Taxation of non-residents
- The role of Tax Treaties

Tax planning, ethics and avoidance
- Planning and ethics
- The general anti-avoidance provision

Tax Procedure
- Dealing with the tax administration
- Tax litigation

Stamp Duty

Taxation of financial transactions

Retirement income
- Taxation of Superannuation entities
- Taxation of retirees

Teachers:

Philip Burgess, UNSW (former Associate Professor and currently Senior Visiting Fellow)

Assessment

Mid-session take-home (on offshore taxation) - 50%
End of session essay or assignment - 50%

Course Texts

Prescribed
  • Cooper Krever & Vann Commentary and Materials on Income Taxation, Thomson Reuters 6th edition 2009. NB: Philip Burgess is a co-author, but not the principal author, of this book.
  • Fundamental Tax Legislation (Thomson Reuters) or CCH Core Tax Legislation CCH Australia Ltd (2010 annual volume)

Recommended
  • Understanding Income Tax Law Gilders et al, LexisNexis 2009

Resources

Refer to the course outline which will be provided by the lecturer at the beginning of the relevant semester.

URL for this page:

© The University of New South Wales (CRICOS Provider No.: 00098G), 2004-2011. The information contained in this Handbook is indicative only. While every effort is made to keep this information up-to-date, the University reserves the right to discontinue or vary arrangements, programs and courses at any time without notice and at its discretion. While the University will try to avoid or minimise any inconvenience, changes may also be made to programs, courses and staff after enrolment. The University may also set limits on the number of students in a course.