Advanced Taxation Law (LAWS5109)

UNIT OF STUDY

This unit further pursues the goals of Australian Income Tax and is to be regarded as an extension of that unit. In particular, the unit surveys some more advanced (and practically relevant) aspect of Australia's tax system, including special rules applicable to entities (partnerships, trusts, and companies) and their owners, international taxation, goods and services tax (GST), business cost recovery mechanisms (trading stock and depreciation), and tax administration. Together with Australian Income Tax, these units provide a basic understanding of the Australian tax system and a basis for further study and/or practice.

Our courses that offer this unit of study

Further unit of study information

Classes

2x2-hr seminars/week for 10 weeks

Assessment

Either [2hr mid-semester quiz (30%) and 2hr final exam (70%)] or [2hr final exam (100%)]

Faculty/department permission required?

No

Unit of study rules

Prerequisites and assumed knowledge

LAWS3047 or LAWS3412 or LAWS5112

Prohibitions

LAWS3013, LAWS3409

Study this unit outside a degree

Non-award/non-degree study

If you wish to undertake one or more units of study (subjects) for your own interest but not towards a degree, you may enrol in single units as a non-award student.

Cross-institutional study

If you are from another Australian tertiary institution you may be permitted to underake cross-institutional study in one or more units of study at the University of Sydney.