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Unit of study_
LAWS6177: Tax Treaties
2025 unit information
This unit is designed to study the policy, detailed rules and practical application of Australia's international tax treaties against the background of the OECD Model Tax Convention on Income and on Capital. Upon successful completion of this unit a student should have an advanced understanding of the policies underlying the Australian tax treaty position in relation to the taxation of various kinds of income, as well as a detailed knowledge of the law applicable to interpretation of Australia's treaties. The unit includes a study of: principles of tax treaties; interpretation of tax treaties; and selected articles of the OECD Model and Australian tax treaties. Refer to the Sydney Law School timetable - https://canvas.sydney.edu.au/courses/4533/pages/postgraduate-lecture-timetable
Unit details and rules
Managing faculty or University school:
Sydney Law School
| Study level | Postgraduate |
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| Academic unit | Law |
| Credit points | 6 |
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Prerequisites:
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None |
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Corequisites:
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None |
| Prohibitions:
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None |
| Assumed knowledge:
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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. Students who do not have such knowledge or work experience should undertake LAWS6825 Fundamentals of Australian Taxation before enrolling in other units. For students who have not studied Australian law it is recommended that they undertake LAWS6252 Legal Reasoning and the Common Law System before enrolling in LAWS6825 and 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 |
At the completion of this unit, you should be able to:
- LO1. Critically analyse the detailed rules and underlying policies applied to tax treaties.
- LO2. Create and substantiate/justify analyses of the current legal rules on taxation
- LO3. Evaluate the efficacy of current taxation rules and propose viable alternatives.
- LO4. Apply legal rules on taxation to resolve complex legal and taxation scenarios.
Unit availability
This section lists the session, attendance modes and locations the unit is available in. There is a unit outline for each of the unit availabilities, which gives you information about the unit including assessment details and a schedule of weekly activities.
The outline is published 2 weeks before the first day of teaching. You can look at previous outlines for a guide to the details of a unit.
| Session | MoA ? | Location | Outline ? |
|---|---|---|---|
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Intensive March - April 2024
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Block mode | Camperdown/Darlington, Sydney |
| Session | MoA ? | Location | Outline ? |
|---|---|---|---|
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Semester 1b 2025
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Block mode | Camperdown/Darlington, Sydney |
Outline unavailable
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Modes of attendance (MoA)
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