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Advanced Topics in Taxation is a specialist subject that aims to give students advanced knowledge of selected topics in business taxation; international tax; tax avoidance; and the challenge of taxation for a sustainable government in a global era. The subject is taught in a seminar format.
The subject will examine Australian tax law in the context of contemporary theoretical and policy challenges. Key challenges include tax competition and tax co-operation between states, tax avoidance and tax havens; how to tax the digital economy and how to tax multinationals in a global context. Students will work on practical tax law problems in small syndicates to gain mastery of tax law principles through active engagement in tax planning for a business and will also engage in reading and discussing key tax cases and texts.
This subject enables students to apply advanced tax law to a range of commercial and policy contexts in preparation for professional legal practice. It integrates the development of specialist tax law knowledge with tax theory and policy in the real world.
Intended learning outcomes
On completion of the subject, students should:
- Have an advanced understanding of the Australian income tax rules for businesses;
- Be able to apply in an integrated manner, the statutory and case law rules for the taxation of companies, trusts and partnerships in a national and international context;
- Be able to analyse the tax consequences of events during the lifecycle and sale of business through a share or asset sale;
- Be able to evaluate critically Australia's tax law in light of the challenges of globalization of capital, workers and information, new developments in tax theory and new forms of government cooperation;
- Understand how tax avoidance rules are designed and operate in the real world through application to business tax planning, including the role of the tax advisor; and
- Be able to plan, advise on and implement effective tax structures with creativity and initiative including understanding tax risk and the role of the tax advisor.
On completion of the subject students should have developed and demonstrated expert skills in the following areas:
- Mastery of a complex and ever-changing legal regime in a global context;
- The ability to quickly and critically analyse the tax aspects of a commercial problem, and the technical and creative skills to initiate and apply a solution;
- The ability to carry out strategic, commercial and ethical tax planning;
- The ability to work collaboratively in a team; and
- The ability to write advice that communicates and justifies a response to a complex issue to both specialist and non-specialist audiences.
Last updated: 4 September 2021