International Taxation

Continuing students only

There is no new intake for this course. The following information is provided for continuing students only.

Course resolutions and units of study for previous years may be found in the [[http://sydney.edu.au/handbooks/archive/index.shtml||handbook archive.

Unit of study Credit points A: Assumed knowledge P: Prerequisites C: Corequisites N: Prohibition Session

Master of International Taxation

This degree will no longer be offered to commencing students after 30 June 2017.
Students can apply for related alternate degrees which includes: Master of Taxation.
Continuing students should refer to the degree resolutions in the year they commenced their degree.
Exemption from core units of study should not be assumed to be automatic. Formal Approval must be obtained from the Sydney Law School prior to enrolment
Students must complete 48 credit points, including a minimum of 30 credit points of core units of study.

Core

LAWS6037
International Import/Export Laws
6   

Academic Profile https://sydney.edu.au/law/about/our-people.html. The unit is also available on a Continuing Professional Development basis https://sydney.edu.au/law/cpd/
Semester 1
LAWS6091
Chinese International Taxation
6    A It is assumed that students undertaking this unit have successfully completed an undergraduate/postgraduate unit of study in tax law.


Academic Profile https://sydney.edu.au/law/about/our-people.html. The unit is also available on a Continuing Professional Development basis https://sydney.edu.au/law/cpd/
Intensive May
LAWS6109
UK International Taxation
6    A It is assumed that students undertaking this unit have successfully completed an undergraduate/postgraduate unit of study in tax law.


Academic Profile https://sydney.edu.au/law/about/our-people.html. The unit is also available on a Continuing Professional Development basis https://sydney.edu.au/law/cpd/
Intensive October
LAWS6123
Transfer Pricing in International Tax
6    A It is assumed that students undertaking this unit have an understanding of Australian income taxation law commensurate with that which would be obtained from completing undergraduate study in Australian taxation law or five years working with Australian tax law in a law or accounting practice in an industry role or in the Australian Taxation Office. For students who do not have such knowledge or work experience they first should undertake LAWS6825 Introduction to Australian Business Tax before enrolling in this unit. The completion of LAWS6209 Australian International Taxation will provide students; without such knowledge or work experience; with additional knowledge and skills that will assist in successfully completing this unit.


Academic Profile https://sydney.edu.au/law/about/our-people.html. The unit is also available on a Continuing Professional Development basis https://sydney.edu.au/law/cpd/
Intensive June
LAWS6128
Comparative International Taxation
6    A It is assumed that students undertaking this unit have successfully completed an undergraduate/postgraduate unit of study in tax law.


Academic Profile https://sydney.edu.au/law/about/our-people.html. The unit is also available on a Continuing Professional Development basis https://sydney.edu.au/law/cpd/
Intensive November
LAWS6153
Comparative Corporate Taxation
6    A It is assumed that students undertaking this unit have successfully completed an undergraduate/postgraduate unit of study in tax law.


Academic Profile https://sydney.edu.au/law/about/our-people.html. The unit is also available on a Continuing Professional Development basis https://sydney.edu.au/law/cpd/
Intensive April
LAWS6171
US International Taxation
6    A It is assumed that students undertaking this unit have successfully completed an undergraduate/postgraduate unit of study in tax law.


Academic Profile https://sydney.edu.au/law/about/our-people.html. The unit is also available on a Continuing Professional Development basis https://sydney.edu.au/law/cpd/
Intensive September
LAWS6177
Tax Treaties
6    A It is assumed that students undertaking this unit have an understanding of Australian income taxation law commensurate with that which would be obtained from completing undergraduate study in Australian taxation law or five years working with Australian tax law in a law or accounting practice in an industry role or in the Australian Taxation Office. For students who do not have such knowledge or work experience they first should undertake LAWS6825 Introduction to Australian Business Tax before enrolling in this unit. The completion of LAWS6209 Australian International Taxation will provide students; without such knowledge or work experience; with additional knowledge and skills that will assist in successfully completing this unit.


Academic Profile https://sydney.edu.au/law/about/our-people.html. The unit is also available on a Continuing Professional Development basis https://sydney.edu.au/law/cpd/
Intensive May
LAWS6209
Australian International Taxation
6    A It is assumed that students undertaking this unit have an understanding of Australian income taxation law commensurate with that which would be obtained from completing undergraduate study in Australian taxation law or five years working with It is assumed that students undertaking this unit have an understanding of Australian income taxation law commensurate with that which would be obtained from completing undergraduate study in Australian taxation law or five years working with Australian tax law in a law or accounting practice in an industry role or in the Australian Taxation Office. For students who do not have such knowledge or work experience they first should undertake LAWS6825 Introduction to Australian Business Tax before enrolling in this unit. The completion of other foundation units such as LAWS6840 Taxation of Business and Investment Income A and LAWS6841 Taxation of Business and Investment Income B will provide students; without such knowledge or work


Academic Profile https://sydney.edu.au/law/about/our-people.html. The unit is also available on a Continuing Professional Development basis https://sydney.edu.au/law/cpd/
Semester 1
LAWS6946
Tax Treaties Special Issues
6    A As this is an advanced unit, it is assumed that students undertaking this unit have successfully completed LAWS6177 Tax Treaties


Academic Profile https://sydney.edu.au/law/about/our-people.html. The unit is also available on a Continuing Professional Development basis https://sydney.edu.au/law/cpd/
Intensive November

Electives

LAWS6112
Law of Tax Administration
6    A It is assumed that students undertaking this unit have an understanding of Australian income taxation law commensurate with that which would be obtained from completing undergraduate study in Australian taxation law or five years working with Australian tax law in a law or accounting practice in an industry role or in the Australian Taxation Office. For students who do not have such knowledge or work experience they first should undertake LAWS6825 Introduction to Australian Business Tax before enrolling in this unit.


Academic Profile https://sydney.edu.au/law/about/our-people.html. The unit is also available on a Continuing Professional Development basis https://sydney.edu.au/law/cpd/
Intensive September
LAWS6147
Independent Research Project
6   
Note: Department permission required for enrolment
Applications close on 30 November (Semester 1) and 30 May (Semester 2). Applications should only be lodged after the completion of at least 24 credit points. Late applications may be accepted from those with incomplete results For further information, please visit https://canvas.sydney.edu.au/courses/4533/pages/postgraduate-coursework-homepage or contact E: law.postgraduate@sydney.edu.au
Semester 1
Semester 2
LAWS6182
Independent Research Project A
6    C LAWS6183

Note: Department permission required for enrolment
Applications close on 30 November (Semester 1) and 30 May (Semester 2). Applications should only be lodged after the completion of at least 24 credit points. Late applications may be accepted from those with incomplete results. Students must complete both LAWS6182 and LAWS6183 within one or over two semesters. For further information, please visit https://canvas.sydney.edu.au/courses/4533/pages/postgraduate-coursework-homepage or contact E: law.postgraduate@sydney.edu.au
Semester 1
Semester 2
LAWS6183
Independent Research Project B
6    C LAWS6182

Note: Department permission required for enrolment
Applications close on 30 November (Semester 1) and 30 May (Semester 2). Applications should only be lodged after the completion of at least 24 credit points. Late applications may be accepted from those with incomplete results. Students must complete both LAWS6182 and LAWS6183 within one or over two semesters. For further information, please visit https://canvas.sydney.edu.au/courses/4533/pages/postgraduate-coursework-homepage or contact E: law.postgraduate@sydney.edu.au.
Semester 1
Semester 2
LAWS6257
Public Policy
6    N LAWS6139 or LAWS6042 or LAWS6113 or LAWS6984


Core unit for MALP students. Academic Profile https://sydney.edu.au/law/about/our-people.html. The unit is also available on a Continuing Professional Development basis https://sydney.edu.au/law/cpd/
Intensive September
LAWS6825
Introduction to Australian Business Tax
6   
Note: Department permission required for enrolment
Academic Profile https://sydney.edu.au/law/about/our-people.html. The unit is also available on a Continuing Professional Development basis https://sydney.edu.au/law/cpd/
Intensive April
Intensive August
Intensive March
LAWS6892
Taxation of Mergers and Acquisitions
6    A It is assumed that students undertaking this unit have an understanding of Australian income taxation law commensurate with that which would be obtained from completing undergraduate study in Australian taxation law or five years working with Australian tax law in a law or accounting practice in an industry role or in the Australian Taxation Office. For students who do not have such knowledge or work experience they first should undertake LAWS6825 Introduction to Australian Business Tax before enrolling in this unit.
C LAWS6030


Academic Profile https://sydney.edu.au/law/about/our-people.html. The unit is also available on a Continuing Professional Development basis https://sydney.edu.au/law/cpd/
Semester 1
LAWS6953
Law of Asset Protection
6   

Academic Profile https://sydney.edu.au/law/about/our-people.html. The unit is also available on a Continuing Professional Development basis https://sydney.edu.au/law/cpd/
Intensive September
LAWS6965
Tax Avoidance and Anti-Avoidance
6    A It is assumed that students undertaking this unit have an understanding of Australian income taxation law commensurate with that which would be obtained from completing undergraduate study in Australian taxation law or five years working with Australian tax law in a law or accounting practice in an industry role or in the Australian Taxation Office. For students who do not have such knowledge or work experience they first should undertake LAWS6825 Introduction to Australian Business Tax before enrolling in this unit.


Academic Profile https://sydney.edu.au/law/about/our-people.html. The unit is also available on a Continuing Professional Development basis https://sydney.edu.au/law/cpd/
Intensive April
LAWS6984
Economics of Tax Policy
6    N LAWS6257


Academic Profile https://sydney.edu.au/law/about/our-people.html. The unit is also available on a Continuing Professional Development basis https://sydney.edu.au/law/cpd/
Intensive October

Master Taxation Electives

Students may select a maximum of 18 credit points of elective units of study from the Master of Taxation degree.
LAWS6030
Corporate Taxation
6    A It is assumed that students undertaking this unit have an understanding of Australian income taxation law commensurate with that which would be obtained from completing undergraduate study in Australian taxation law or five years working with Australian tax law in a law or accounting practice in an industry role or in the Australian Taxation Office. For students who do not have such knowledge or work experience they first should undertake LAWS6825 Introduction to Australian Business Tax before enrolling in this unit. The completion of other foundation units such as LAWS6840 Taxation of Business and Investment Income A and LAWS6841 Taxation of Business and Investment Income B will provide students; without such knowledge or work experience; with additional knowledge and skills that will assist in successfully completing this unit.

Note: Department permission required for enrolment
Academic Profile https://sydney.edu.au/law/about/our-people.html. The unit is also available on a Continuing Professional Development basis https://sydney.edu.au/law/cpd/
Semester 1
Semester 1a
LAWS6107
Tax Litigation
6    A It is assumed that students undertaking this unit have an understanding of Australian income taxation law commensurate with that which would be obtained from completing undergraduate study in Australian taxation law or five years working with Australian tax law in a law or accounting practice in an industry role or in the Australian Taxation Office. For students who do not have such knowledge or work experience they first should undertake LAWS6825 Introduction to Australian Business Tax before enrolling in this unit.


Academic Profile https://sydney.edu.au/law/about/our-people.html. The unit is also available on a Continuing Professional Development basis https://sydney.edu.au/law/cpd/
Intensive October
LAWS6118
Taxation of Partnerships and Trusts
6    A It is assumed that students undertaking this unit have an understanding of Australian income taxation law commensurate with that which would be obtained from completing undergraduate study in Australian taxation law or five years working with Australian tax law in a law or accounting practice in an industry role or in the Australian Taxation Office. For students who do not have such knowledge or work experience they first should undertake LAWS6825 Introduction to Australian Business Tax before enrolling in this unit.


Academic Profile https://sydney.edu.au/law/about/our-people.html. The unit is also available on a Continuing Professional Development basis https://sydney.edu.au/law/cpd/
Intensive October
LAWS6169
Capital Gains Tax
6    A It is assumed that students undertaking this unit have an understanding of Australian income taxation law commensurate with that which would be obtained from completing undergraduate study in Australian taxation law or five years working with Australian tax law in a law or accounting practice in an industry role or in the Australian Taxation Office. For students who do not have such knowledge or work experience they first should undertake LAWS6825 Introduction to Australian Business Tax before enrolling in this unit.


Academic Profile https://sydney.edu.au/law/about/our-people.html. The unit is also available on a Continuing Professional Development basis https://sydney.edu.au/law/cpd/
Semester 2
LAWS6214
Goods and Services Tax Principles A
6    A It is assumed that students undertaking this unit have an understanding of Australian income taxation law commensurate with that which would be obtained from completing undergraduate study in Australian taxation law or five years working with Australian tax law in a law or accounting practice in an industry role or in the Australian Taxation Office. For students who do not have such knowledge or work experience they first should undertake LAWS6825 Introduction to Australian Business Tax before enrolling in this unit.


Academic Profile https://sydney.edu.au/law/about/our-people.html. The unit is also available on a Continuing Professional Development basis https://sydney.edu.au/law/cpd/
Intensive April
LAWS6244
Taxation of Corporate Groups
6    A It is assumed that students undertaking this unit have an understanding of Australian income taxation law commensurate with that which would be obtained from completing undergraduate study in Australian taxation law or five years working with Australian tax law in a law or accounting practice in an industry role or in the Australian Taxation Office. For students who do not have such knowledge or work experience they first should undertake LAWS6825 Introduction to Australian Business Tax before enrolling in this unit.


Academic Profile https://sydney.edu.au/law/about/our-people.html. The unit is also available on a Continuing Professional Development basis https://sydney.edu.au/law/cpd/
Semester 2
LAWS6336
Taxation of Real Property Transactions
6    A It is assumed that students undertaking specified tax units have an understanding of Australian income taxation law commensurate with that which would be obtained from completing undergraduate study in Australian taxation law or five years working with Australian taxation law in a law or accounting practice, in an industry role or in the Australian Taxation Office. For students who do not have such knowledge or work experience, they first should undertake LAWS6825 Introduction to Australian Business Taxation before enrolling in this unit.


Academic Profile https://sydney.edu.au/law/about/our-people.html. The unit is also available on a Continuing Professional Development basis https://sydney.edu.au/law/cpd/
Semester 2
LAWS6840
Tax of Business and Investment Income A
6    A It is assumed that students undertaking this unit have an understanding of Australian income taxation law commensurate with that which would be obtained from completing undergraduate study in Australian taxation law or five years working with Australian tax law in a law or accounting practice in an industry role or in the Australian Taxation Office. For students who do not have such knowledge or work experience they first should undertake LAWS6825 Introduction to Australian Business Tax before enrolling in this unit.

Note: Department permission required for enrolment
Academic Profile https://sydney.edu.au/law/about/our-people.html. The unit is also available on a Continuing Professional Development basis https://sydney.edu.au/law/cpd/
Intensive March
Semester 1
Semester 1a
LAWS6841
Tax of Business and Investment Income B
6    A It is assumed that students undertaking this unit have an understanding of Australian income taxation law commensurate with that which would be obtained from completing undergraduate study in Australian taxation law or five years working with Australian tax law in a law or accounting practice in an industry role or in the Australian Taxation Office. For students who do not have such knowledge or work experience they first should undertake LAWS6825 Introduction to Australian Business Tax before enrolling in this unit.

Note: Department permission required for enrolment
Academic Profile https://sydney.edu.au/law/about/our-people.html. The unit is also available on a Continuing Professional Development basis https://sydney.edu.au/law/cpd/
Intensive August
Semester 2
Semester 2a
LAWS6892
Taxation of Mergers and Acquisitions
6    A It is assumed that students undertaking this unit have an understanding of Australian income taxation law commensurate with that which would be obtained from completing undergraduate study in Australian taxation law or five years working with Australian tax law in a law or accounting practice in an industry role or in the Australian Taxation Office. For students who do not have such knowledge or work experience they first should undertake LAWS6825 Introduction to Australian Business Tax before enrolling in this unit.
C LAWS6030


Academic Profile https://sydney.edu.au/law/about/our-people.html. The unit is also available on a Continuing Professional Development basis https://sydney.edu.au/law/cpd/
Semester 1