Advanced International Tax
Subject LAWS70048 (2016)
Note: This is an archived Handbook entry from 2016.
|Dates & Locations:|| |
This subject is not offered in 2016.
|Time Commitment:||Contact Hours: The total class time is between 24 and 26 hours. |
Total Time Commitment:
The pre-teaching period commences four weeks before the subject commencement date. From this time, students are expected to access and review the Reading Guide that will be available from the LMS subject page and the subject materials provided by the subject coordinator, which will be available from Melbourne Law School. Refer to the Reading Guide for confirmation of which resources need to be read and what other preparation is required before the teaching period commences.
|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:
Phone: +61 3 8344 6190
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%)
Core subject materials will be provided free of charge to all students. Some subjects require further texts to be purchased. Details regarding any prescribed texts will be provided prior to the commencement of the subject.
|Breadth Options:|| |
This subject is not available as a breadth subject.
|Fees Information:||Subject EFTSL, Level, Discipline & Census Date|
|Links to further information:||www.law.unimelb.edu.au/subject/LAWS70048/2012|
This subject has a quota of 30 students. Please refer to the website www.law.unimelb.edu.au/masters/courses-and-subjects/subjects/subject-timing-and-format for further information about the management of subject quotas and waitlists.
Graduate Diploma in Corporations and Securities Law |
Graduate Diploma in International Tax
Graduate Diploma in Legal Studies
Graduate Diploma in Tax
Master of Commercial Law
Master of International Tax
Master of Laws
Master of Public and International Law
Master of Tax
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