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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 (login required)(opens in new window)
Contact information
May
Lecturers
David Watkins (Coordinator)
Jonathan Hill
Email: law-masters@unimelb.edu.au
Phone: 13 MELB (13 6352), International: +(61 3) 9035 5511
Website: law.unimelb.edu.au
October
Lecturers
David Watkins (Coordinator)
Jonathan Hill
Email: law-masters@unimelb.edu.au
Phone: 13 MELB (13 6352), International: +(61 3) 9035 5511
Website: law.unimelb.edu.au
Overview
Availability(Quotas apply) | May October |
---|---|
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
- Rules for the taxation and avoidance of double tax of residents’ foreign incomeincluding foreign income tax offsets and exemption of foreign income
- Rules for the taxation of non-residents’ Australian source income (business income, interest, dividends and royalties)
- Introduction to tax treaties
- Introduction to accruals taxation of controlled foreign corporations and foreign trusts.
- Overview of rules for the prevention of base erosion and profit shifting including the multinational anti-avoidance law, diverted profits tax and thin capitalisation rules.
Note: Advanced treatment of tax treaties, controlled foreign corporations and trusts, thin capitalisation, base erosion and profit shifting will be provided in the following suite of advanced and specialist international tax subjects.
- International Tax: Anti-Avoidance
- Transfer Pricing
- Tax Treaties
- Current Issues in International Tax
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 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 legal and 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: 31 January 2024
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 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: 31 January 2024
Assessment
May
Description | Timing | Percentage |
---|---|---|
Class participation | Throughout the teaching period | 10% |
Take-home exam
| 5 - 8 July 2024 | 90% |
Hurdle requirement: A minimum of 75% attendance is required. | Throughout the teaching period | N/A |
October
Description | Timing | Percentage |
---|---|---|
Class participation | Throughout the teaching period | 10% |
Take-home examination
| 13 - 16 December 2024 | 90% |
Hurdle requirement: A minimum of 75% attendance is required. | Throughout the teaching period | N/A |
Last updated: 31 January 2024
Quotas apply to this subject
Dates & times
- May
Principal coordinator David Watkins Mode of delivery On Campus (Parkville) Contact hours Total time commitment 150 hours Pre teaching start date 24 April 2024 Pre teaching requirements Please refer to the Reading Guide on the LMS subject page for confirmation of which resources need to be read and what other preparation is required before the teaching period commences. Teaching period 22 May 2024 to 28 May 2024 Last self-enrol date 29 April 2024 Census date 23 May 2024 Last date to withdraw without fail 7 June 2024 Assessment period ends 8 July 2024 May contact information
Lecturers
David Watkins (Coordinator)
Jonathan HillEmail: law-masters@unimelb.edu.au
Phone: 13 MELB (13 6352), International: +(61 3) 9035 5511
Website: law.unimelb.edu.au - October
Principal coordinator David Watkins Mode of delivery On Campus (Parkville) Contact hours Total time commitment 150 hours Pre teaching start date 11 September 2024 Pre teaching requirements Please refer to the Reading Guide on the LMS subject page for confirmation of which resources need to be read and what other preparation is required before the teaching period commences. Teaching period 9 October 2024 to 15 October 2024 Last self-enrol date 16 September 2024 Census date 10 October 2024 Last date to withdraw without fail 8 November 2024 Assessment period ends 16 December 2024 October contact information
Lecturers
David Watkins (Coordinator)
Jonathan HillEmail: law-masters@unimelb.edu.au
Phone: 13 MELB (13 6352), International: +(61 3) 9035 5511
Website: law.unimelb.edu.au
What do these dates mean
Visit this webpage to find out about these key dates, including how they impact on:
- Your tuition fees, academic transcript and statements.
- And for Commonwealth Supported students, your:
- Student Learning Entitlement. This applies to all students enrolled in a Commonwealth Supported Place (CSP).
Subjects withdrawn after the census date (including up to the ‘last day to withdraw without fail’) count toward the Student Learning Entitlement.
Additional delivery details
This subject has a quota of 30 students.
Enrolment is on a 'first in' basis. Waitlists are maintained for subjects that are fully subscribed.
Students should note priority of waitlisted 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.
Melbourne Law School may reserve places in a subject for incoming international cohorts or where a subject is core to a specialisation with limited alternate options.
Last updated: 31 January 2024
Further information
- Texts
Prescribed texts
Specialist materials will be made available via the LMS in the pre-teaching period.
- Related Handbook entries
This subject contributes to the following:
Type Name Course Graduate Diploma in International Tax Course Master of Laws Course Master of Public and International Law Course Graduate Diploma in Tax Course Graduate Diploma in International Law Course Master of Tax Course Master of International Tax Course Master of Commercial 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-masters@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: 31 January 2024