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.
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.
- 1 x 2,500 Word Class Assignment (30%)
- 1 x Two-Hour Exam
- 1 x 7,000 Word Essay
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.
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