Note: This is an archived Handbook entry from 2012.
|Dates & Locations:|| |
This subject has the following teaching availabilities in 2012:Semester 2, Parkville - Taught on campus.
Timetable can be viewed here. For information about these dates, click here.
|Time Commitment:||Contact Hours: 24 - 26 contact hours per subject. |
Total Time Commitment: Not available
|Recommended Background Knowledge:||
Applicants without legal qualifications should note that subjects are offered in the discipline of law at an advanced graduate level. While every effort will be made to meet the needs of students trained in other fields, concessions will not be made in the general level of instruction or assessment. Most subjects assume the knowledge usually acquired in a degree in law (LLB, JD or equivalent). Applicants should note that admission to some subjects in the Melbourne Law Masters will be dependent upon the individual applicant’s educational background and professional experience.
|Non Allowed Subjects:|| |
|Core Participation Requirements:||
The Melbourne Law Masters welcomes applications from students with disabilities. The inherent academic requirements for study in the Melbourne Law Masters are:
Students who feel their disability will inhibit them from meeting these inherent academic requirements are encouraged to contact the Disability Liaison Unit: www.services.unimelb.edu.au/disability/
For more information, contact the Melbourne Law Masters office.
Email firstname.lastname@example.org or phone +61 3 8344 6190.
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This subject aims to provide an up-to-date account of the taxation of Australian residents in respect of their interest in offshore entities. The subject will examine the policy underlying the provisions of Australian income tax law that apply to investments by Australian tax residents in offshore entities. The subject will also undertake a review of the primary statutory provisions, including the rules for taxation of attributed income in respect of foreign entities, the rules for taxation of profits on repatriation to Australia from foreign entities and the rules for taxation of capital gains on disposals of investments in foreign entities. The subject is directed at students who have a good grounding in Australian income tax law and a general understanding of international tax rules.
Principal topics will include:
This subject aims to provide an up-to-date account of the taxation of Australian residents in respect of their interest in foreign entities under the controlled foreign company, foreign investment fund and transferor trust regimes. The subject will critically examine the policy underlying the provisions and undertake a comprehensive review of the detail of the rules. Students will also evaluate whether the rules effectively achieve their policy objectives, whether they are susceptible to tax planning and their effects on compliance.
Seminar assignment (30%) (29 August)
Core subject materials will be provided free of charge to all students. Some subjects require further texts to be purchased. Please visit the subject homepage on the Melbourne Law Masters website by following the link at the bottom of this subject entry.
|Breadth Options:|| |
This subject is not available as a breadth subject.
|Fees Information:||Subject EFTSL, Level, Discipline & Census Date|
|Links to further information:||http://www.law.unimelb.edu.au/masters/courses-and-subjects/subject-details/sid/5128|
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