Advanced Taxation

Subject 730-418 (2008)

Note: This is an archived Handbook entry from 2008. Search for this in the current handbook Search for this in the current handbook

Credit Points: 12.500
Level: Undergraduate
Dates & Locations:

This subject has the following teaching availabilities in 2008:

Semester 2, - Taught on campus.
Pre-teaching Period Start not applicable
Teaching Period not applicable
Assessment Period End not applicable
Last date to Self-Enrol not applicable
Census Date not applicable
Last date to Withdraw without fail not applicable

Timetable can be viewed here. For information about these dates, click here.
Time Commitment: Contact Hours: One 2-hour seminar per week
Total Time Commitment: Estimated total time commitment of 120 hours.
Prerequisites: Legal Method and Reasoning; Principles of Public Law; Torts; Legal Theory, Taxation or in each case their equivalents.
Corequisites: None
Recommended Background Knowledge: Corporate Law and Equity.
Non Allowed Subjects: None
Core Participation Requirements:

For the purposes of considering request for Reasonable Adjustments under the Disability Standards for Education (Cwth 2005), and Student Support and Engagement Policy, academic requirements for this subject are articulated in the Subject Overview, Learning Outcomes, Assessment and Generic Skills sections of this entry.

It is University policy to take all reasonable steps to minimise the impact of disability upon academic study, and reasonable adjustments will be made to enhance a student's participation in the University's programs. Students who feel their disability may impact on meeting the requirements of this subject are encouraged to discuss this matter with a Faculty Student Adviser and Student Equity and Disability Support:


Associate Professor M Stewart
Subject Overview:

Advanced Taxation will build on the core principles of Taxation in a business context and will introduce students to the fundamental principles of international taxation law for individuals and businesses,

Topics covered include the law and policy relating to:

  • Taxation of business income, deductions and assets such as trading stock and depreciating assets;
  • Fundamentals of taxation of entities used for business and investment activities, including partnerships, companies and trusts;
  • Fundamental principles of Australia's jurisdiction to tax including residence, source, permanent establishment and withholding at source;
  • The general operation of international tax treaties including an examination of one tax treaty between Australia and another jurisdication;
  • the issues faced by Australia in protecting its national tax base while providing relief from double taxation of international transactions and controlling international tax avoidance.
Assessment: A one hour, open book in class test worth 20%, part way through the semester and a final 3 hour examination, worth 80%. However, where the mark for the final examination as a percentage is higher than the mark for the assignment as a percentage, the mark for the subject will be the percentage mark for the examination.
Prescribed Texts: Fundamental Tax Legislation (Deutsch), ATP, 2007, with CD-rom (or equivalent) Income Tax: Text Materials and Essential Cases (Kobetsky, O'Connell and Stewart), 7th edn, Federation Press, 2007
Breadth Options:

This subject is not available as a breadth subject.

Fees Information: Subject EFTSL, Level, Discipline & Census Date
Generic Skills:

On completion of the subject, students should have developed the following generic skills:

  • attitudes towards knowledge that include valuing truth, openness to new ideas and ethics associated with knowledge creation and usage
  • the capacity for close reading and analysis of a range of sources
  • the capacity for critical and independent thought and reflection
  • the capacity to solve problems, including through the collection and evaluation of information
  • the capacity to communicate, both orally and in writing
  • the capacity to plan and manage time
  • intercultural sensitivity and understanding

In addition, on completion of the subject, students should have developed the following skills specific to the discipline of law:

  • The ability to understand and explain the interaction of case law, complex statutory provisions and international treaties as they apply to particular fact situations;
  • The ability to grasp quickly the nature of a legal problem and to identify the issues in need of resolution;
  • The ability to write a concise memorandum of advice that analyses and communicates a solution on a complex issue.

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