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Taxation of Major Projects (LAWS90031)
Graduate courseworkPoints: 12.5Not available in 2019
Overview
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This subject will examine the operation of the taxation of major infrastructure projects in Australia. It will examine the taxation and non-taxation factors that impact on choice of structure for such projects, issues concerning investment in such projects and the application of tax incentives designated as applying to major infrastructure projects. It will also consider other issues associated with depreciation and restrictions that may operate to influence how these projects are put into operation.
Principal topics include:
- Project structures for public private partnerships
- Factors influencing structure
- Statutory framework and regulatory environment
- Investment issues: deduction issues, debt/equity levels and thin cap, etc
- Tax incentives for infrastructure projects including designated Infrastructure project entity status
- Restrictions on loss flow-through
- Depreciation and owner/holder issues
- Division 250 of the Income Tax Assessment Act 1997 (Cth)
- Managed investment trusts and attribution MITs
- Tax issues for Sovereign Wealth Fund investors
- Other restrictions on owner/holder status
- Non owner/holder structures
- Tax risk sharing
- Case studies to cover the above topics.
Intended learning outcomes
A student who has successfully completed this subject will:
- Have an advanced and integrated understanding of the tax law and policy as it applies to major infrastructure projects in Australia
- Be able to critically examine, analyse, interpret and assess the effectiveness of these laws and policies
- Be an engaged participant in debate regarding emerging and contemporary issues in the field of taxation of infrastructure projects
- Have a sophisticated appreciation of the factors and processes driving change in this area
- Have an advanced understanding of the latest developments and trends in laws dealing with taxation of major projects
- Have the cognitive and technical skills to generate critical and creative ideas relating to laws and policies dealing with taxation of major infrastructure projects, and to evaluate them
- Have the cognitive and technical skills to independently examine, research and analyse the key elements and features of the tax law as it applies in the context of infrastructure development
- Have the communication skills to clearly articulate and convey complex information regarding taxation of major infrastructure projects to relevant specialist and non-specialist audiences
- Be able to demonstrate autonomy, expert judgment and responsibility as a practitioner and learner in the field of taxation of major projects.
Last updated: 3 November 2022
Eligibility and requirements
Prerequisites
Melbourne Law Masters Students: None
JD Students: Successful completion of the below subject:
Code | Name | Teaching period | Credit Points |
---|---|---|---|
LAWS50046 | Taxation Law and Policy |
Semester 2 (On Campus - Parkville)
Semester 1 (On Campus - Parkville)
|
12.5 |
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 University of Melbourne is committed to providing students with reasonable adjustments to assessment and participation under the Disability Standards for Education (2005), and the Assessment and Results Policy (MPF1326). Students are expected to meet the core participation requirements for their course. These can be viewed under Entry and Participation Requirements for the course outlines in the Handbook.
Further details on how to seek academic adjustments can be found on the Student Equity and Disability Support website: http://services.unimelb.edu.au/student-equity/home
Last updated: 3 November 2022
Assessment
Additional details
- Assignment (2,000 - 3,000 words) (30%)
- Take-home examination (5,000 - 6,000 words) (70%)
or - 5,500 - 7,000 word research paper (70%) on a topic approved by the subject coordinator
A minimum of 75% attendance is a hurdle requirement.
Last updated: 3 November 2022
Dates & times
Not available in 2019
Time commitment details
136-150 hours 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.
Additional delivery details
This subject has a quota of 30 students. 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 printed materials will be made available free of charge from the Melbourne Law School prior to the pre-teaching period.
- Related Handbook entries
This subject contributes to the following:
Type Name Course Master of Construction Law Course Graduate Diploma in Tax Course Master of Tax Course Master of Commercial Law Course Master of Laws Course Graduate Diploma in Construction Law Course Graduate Diploma in Legal Studies Course Juris Doctor - Links to additional information
law.unimelb.edu.au
- 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