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Unit of study_

Taxation of Real Property Transactions - LAWS6336

Year - 2020

This unit exams the key aspects of the application of taxes to real property and real property transactions, with particular emphasis on income tax, GST, transfer (stamp) duty and land tax. With respect to transfer duty and land tax, the regimes in NSW will be the focus of consideration. The unit commences with an introduction to the tax policy considerations relevant to the taxation of real property and then considers the technical aspects of the application of the various taxes to both the holding of real property and transactions such as acquisition, development, sale, and leasing of real property. The unit considers tax issues in relation to the development and operation of commercial and residential premises, hotel/serviced apartment complexes, and retirement villages.

Classes
1x2-hr lecture/week. First class starts on Tue 28 Jul (6-8pm)

Assessment
class assessment (30%) and take-home exam (70%)

Additional information
Academic Profile https://sydney.edu.au/law/about/people/list.php. The unit is also available on a Continuing Professional Development basis https://sydney.edu.au/law/study-law/continuing-professional-development.html

Assumed knowledge
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.

Details

Faculty: Sydney Law School

Semester 2

03 Aug 2020

Department/School: Law
Study Mode: Normal (lecture/lab/tutorial) evening
Census Date: 31 Aug 2020
Unit of study level: Postgraduate
Credit points: 6.0
EFTSL: 0.125
Available for study abroad and exchange: No
Faculty/department permission required? No
More details
Unit of Study coordinator: Assoc Prof Celeste Black
HECS Band: 3
Courses that offer this unit

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 undertake cross-institutional study in one or more units of study at the University of Sydney.

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