LAWS6965 - Taxation Avoidance & Anti-Avoidance

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.

Session

Semester 2 Intensive
8-10 & 13, 14 October 2014

The timetable is subject to frequent changes. Please refer to the latest version of the Postgraduate Timetable.

Assessment

  • 1 x 2,500 Word Class Assignment (30%)
  • 1 x Two-Hour Exam

or

  • 1 x 7,000 Word Essay

Continuing Professional Development (CPD)

You can credit this unit towards Continuing Professional Development (CPD). Units of study that are part of Sydney Law School’s Postgraduate Program meet the necessary Mandatory Continuing Legal Education (MCLE) of the Law Society of New South Wales and the Continuing Professional Development (CPD) requirements of the New South Wales Bar Association. You may complete this unit of study by enrolling on a non-degree basis or on an audit basis only with no assessment via Single Unit Study.

Courses this unit is available in

Master of Laws | Graduate Diploma in Law | Master of Global Law | Master of Business Law | Master of International Taxation | Master of Taxation | Graduate Diploma in International Business Law | Graduate Diploma in Taxation | Master of International Business and Law