Note: This is an archived Handbook entry from 2013.
|Dates & Locations:|| |
This subject is not offered in 2013.
|Time Commitment:||Contact Hours: The total class time is between 24 and 26 hours. |
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:||None|
|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.
All taxing jurisdictions face the perennial challenge of how to define the boundaries of permissible tax planning and how to address and deter impermissible tax avoidance. Different jurisdictions historically and today have taken different approaches to this challenge, ranging from judicial doctrines of abuse of law or substance over form, to general and specific anti-avoidance rules enacted in the tax statute. This subject examines Australia’s general anti-avoidance rule in comparison with the approach to tax avoidance taken in other jurisdictions. The subject examines recent trends towards legislative general anti-avoidance rules. The focus is, in particular, on developments in the common law world, including the United Kingdom (where a general anti-avoidance statutory rule is proposed to be legislated), the United States, New Zealand and Canada. Attention may also be paid to anti-avoidance approaches in European and other contexts.
Principal topics will include:
A student who has successfully completed this subject will:
Class participation (10%) Mid-Semester assessment exercise (30%) (24 April)
3-hour examination (60%) (12 June)
Core subject materials will be provided free of charge to all students. Some subjects require further texts to be purchased. Visit the Melbourne Law Masters website for more information about this subject.
|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/subject/LAWS70410/2013|
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