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International Tax: Principles, Structure (LAWS70006)
Graduate coursework level 7Points: 12.5On Campus (Parkville)
About this subject
- Overview
- Eligibility and requirements
- Assessment
- Dates and times
- Further information
- Timetable(opens in new window)
Contact information
May
Associate Professor Michael Kobetsky (Coordinator)
Mr Peter Gillies
Email: law-masters@unimelb.edu.au
Phone: +61 3 8344 6190
Website: law.unimelb.edu.au
Semester 2
Lecturers
Associate Professor Michael Kobetsky, Coordinator
Mr Peter Gillies
Email: law-masters@unimelb.edu.au
Phone: +61 3 8344 6190
Website: law.unimelb.edu.au
Overview
Availability(Quotas apply) | May Semester 2 |
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Fees | Look up fees |
This core international tax subject is of central importance given Australia’s ever-growing role in the global economy. This subject covers the fundamental international income tax rules that apply where income or capital gains are derived in circumstances that have a connection with Australia. It considers Australia’s tax jurisdiction of residence and source, and relief from double taxation under domestic law and tax treaties. It also examines measures to prevent tax avoidance, such as controlled foreign company measures and transfer pricing.
This subject is designed to explore in detail the fundamental principles of Australia’s international taxation regime. The subject will examine both the issues of tax design and policy, and the relevant provisions in the legislation, cases and rulings.
Principal topics include:
- Principles of international taxation
- Rules for determining residence and source
- Domestic rules for the taxation of residents’ foreign income (foreign income tax offsets, accruals taxation of foreign income and exemption of foreign income)
- Domestic rules for the taxation of non-residents’ Australian source income (business income, interest, dividends and royalties)
- Introduction to tax treaties
- Introduction to thin capitalisation rules.
Intended learning outcomes
A student who has successfully completed this subject will:
- Have an advanced and integrated understanding of the policies underlying Australia’s rules for taxing international transactions
- Have a detailed knowledge of the foundational principles of law applicable to the taxation of inbound and outbound transactions
- Be able to critically examine, analyse, interpret and assess the effectiveness of Australia’s rules for the taxation of inbound and outbound transactions
- Be an engaged participant in the debate on the principles of international taxation and international tax avoidance
- Have a sophisticated appreciation of the international tax policy issues
- Have an understanding of the competing policy issues of deriving an appropriate amount of tax from cross-border transactions without impeding international trade and investment
- Have the cognitive and technical skills to generate critical and creative ideas relating to the taxation of cross-border transactions, and to critically evaluate policy issues
- Have the skills to independently examine, research and analyse current and emerging legal issues relating on international taxation
- Have the oral and written communication skills to articulate and convey complex information regarding international taxation to specialist and non-specialist audiences.
Last updated: 3 November 2022
Eligibility and requirements
Prerequisites
None
Corequisites
None
Non-allowed subjects
None
Recommended background knowledge
Applicants without legal qualifications should note that subjects are offered in the discipline of law at an advanced graduate level. While every effort will be made to meet the needs of students trained in other fields, concessions will not be made in the general level of instruction or assessment. Most subjects assume the knowledge usually acquired in a degree in law (LLB, JD or equivalent). Applicants should note that admission to some subjects in the Melbourne Law Masters will be dependent upon the individual applicant’s educational background and professional experience.
Inherent requirements (core participation requirements)
The Melbourne Law Masters welcomes applications from students with disabilities. The inherent academic requirements for study in the Melbourne Law Masters are:
- The ability to attend a minimum of 75% of classes and actively engage in the analysis and critique of complex materials and debate;
- The ability to read, analyse and comprehend complex written legal materials and complex interdisciplinary materials;
- The ability to clearly and independently communicate in writing a knowledge and application of legal principles and interdisciplinary materials and to critically evaluate these;
- The ability to clearly and independently communicate orally a knowledge and application of legal principles and interdisciplinary materials and critically evaluate these;
- The ability to work independently and as a part of a group;
- The ability to present orally and in writing legal analysis to a professional standard.
Students who feel their disability will inhibit them from meeting these inherent academic requirements are encouraged to contact Student Equity and Disability Support.
Last updated: 3 November 2022
Assessment
Additional details
Take-home examination (5,000 - 6,000 words) (100%)
- May: 5 - 8 July
- Semester 2: 8 - 11 November
A minimum of 75% attendance is a hurdle requirement.
Last updated: 3 November 2022
Quotas apply to this subject
Dates & times
- May
Principal coordinator Michael Kobetsky Mode of delivery On Campus (Parkville) Contact hours 34 Total time commitment 150 hours Pre teaching start date 17 April 2019 Pre teaching requirements The pre-teaching period commences four weeks before the subject commencement date. From this time, students are expected to access and review the Reading Guide that will be available from the LMS subject page and the subject materials provided by the subject coordinator, which will be available from Melbourne Law School. Refer to the Reading Guide for confirmation of which resources need to be read and what other preparation is required before the teaching period commences. Teaching period 15 May 2019 to 21 May 2019 Last self-enrol date 22 April 2019 Census date 15 May 2019 Last date to withdraw without fail 7 June 2019 Assessment period ends 8 July 2019 May contact information
Associate Professor Michael Kobetsky (Coordinator)
Mr Peter GilliesEmail: law-masters@unimelb.edu.au
Phone: +61 3 8344 6190
Website: law.unimelb.edu.au - Semester 2
Principal coordinator Michael Kobetsky Mode of delivery On Campus (Parkville) Contact hours 24-34 hours Total time commitment 150 hours Teaching period 29 July 2019 to 27 October 2019 Last self-enrol date 31 January 2019 Census date 31 August 2019 Last date to withdraw without fail 27 September 2019 Assessment period ends 22 November 2019 Semester 2 contact information
Lecturers
Associate Professor Michael Kobetsky, Coordinator
Mr Peter GilliesEmail: law-masters@unimelb.edu.au
Phone: +61 3 8344 6190
Website: law.unimelb.edu.au
Additional delivery details
This subject has a quota of 30 students.
Enrolment is on a first come, first served basis. Waitlists are maintained for subjects that are fully subscribed.
Students should note priority of places in subjects will be given as follows:
- To currently enrolled Graduate Diploma and Masters students with a satisfactory record in their degree
- To other students enrolling on a single subject basis, eg Community Access Program (CAP) students, cross-institutional study and cross-faculty study.
Please refer to the Melbourne Law Masters website for further information about the management of subject quotas and waitlists.
Last updated: 3 November 2022
Further information
- Texts
Prescribed texts
Specialist materials will be made available free of charge from Melbourne Law School prior to the pre-teaching period.
- Related Handbook entries
This subject contributes to the following:
Type Name Course Master of International Tax Course Master of Public and International Law Course Graduate Diploma in Tax Course Master of Tax Course Graduate Diploma in International Tax Course Master of Commercial Law Course Master of Laws Course Graduate Diploma in Legal Studies Course Graduate Diploma in International Law - Links to additional information
- Available through the Community Access Program
About the Community Access Program (CAP)
This subject is available through the Community Access Program (also called Single Subject Studies) which allows you to enrol in single subjects offered by the University of Melbourne, without the commitment required to complete a whole degree.
Entry requirements including prerequisites may apply. Please refer to the CAP applications page for further information.
Additional information for this subject
If required, please contact law-admissions@unimelb.edu.au for subject coordinator approval.
- Available to Study Abroad and/or Study Exchange Students
This subject is available to students studying at the University from eligible overseas institutions on exchange and study abroad. Students are required to satisfy any listed requirements, such as pre- and co-requisites, for enrolment in the subject.
Last updated: 3 November 2022