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Unit of study_
LAWS6209: Australian International Taxation
2025 unit information
Australian International Taxation is a detailed study of the fundamental principles of Australia's international taxation regime as it applies to cross-border business and investment transactions. The unit focuses on corporate residence, source, non-resident withholding tax, relief from international double taxation, CFCs, transferor trusts and transfer pricing. This advanced unit will examine both the issues of international tax rule design and policy, and the relevant provisions in the legislation, cases and rulings. The unit focuses on the international tax rules in Australia's domestic law. Although the role of double tax treaties is introduced, double tax treaties are covered in the companion unit Tax Treaties. Students should gain an understanding of the policies underlying Australia's rules for taxing international transactions, as well as a detailed knowledge of the foundation principles of law applicable to the taxation of inbound and outbound transactions. 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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Students undertaking this unit are assumed to have an understanding of Australian income taxation law commensurate with that 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. Students who have not studied Australian law should undertake LAWS6252 Legal Reasoning and the Common Law System before enrolling in LAWS6825 and this unit. The completion of LAWS6840 Taxation of Business and Investment Income A and LAWS6841 Taxation of Business and Investment Income B will also provide students 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 evaluate the policies forming the basis of Australia's international tax rules.
- LO2. Comprehensively analyse the complexities of Australia's international taxation rules.
- LO3. Synthesise statutory and general tax law principles to resolve detailed international commercial and private legal scenarios.
- LO4. Effectively communicate comprehensive analyses of the tax consequences stemming from diverse commercial and private relationships.
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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Semester 1a 2025
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Block mode | Camperdown/Darlington, Sydney |
Outline unavailable
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Modes of attendance (MoA)
This refers to the Mode of attendance (MoA) for the unit as it appears when you’re selecting your units in Sydney Student. Find more information about modes of attendance on our website.
