Tax Avoidance and Anti-Avoidance (LAWS6965)


This unit examines the pervasive phenomenon of tax avoidance, and the design (and effectiveness) of common judicial and legislative responses to it. The unit starts by deconstructing typical examples of avoidance to elicit the common design features of avoidance practices. We will also examine the inter-relationship between the process of statutory interpretation and the opportunities for avoidance. A particular focus of the unit will be on the scope and operation of Australia's general anti-avoidance rule (Part IVA), but the unit will also consider the various judicial anti-avoidance doctrines and some of the specific anti-avoidance rules found in Australia's tax legislation. The unit will also consider the kinds of approaches to tax avoidance and the anti-avoidance regimes employed in other countries. Finally, the unit will examine some of the procedural regimes used to curb the offering of tax avoidance products to taxpayers.

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Apr 6-8 & 11, 12 (9-3.30)


2500wd class assignment (30%) and 2hr exam or 7000wd essay (70%)

Faculty/department permission required?


Study this unit outside a degree

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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.