LAW4533 International and comparative taxation law
Faculty of Law
LAW4533 International and comparative taxation law is a level 4, 6-credit-point, undergraduate unit from the Faculty of Law. It isn't offered in 2020. It has no prerequisites.
- Credit points
- 6
- Offered in 2020
- Not offered
- Workload
- 144 hours
- per semester
This is the 2020 handbook entry. See the 2022 entry.
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Requisites
Before LAW4533
Corequisites
Pass these before, or take them in the same semester.
After LAW4533
No unit lists LAW4533 as a prerequisite in the 2020 handbook.
Enrolment rules
Prerequisite:
For students who commenced their LLB course prior to 2015:
- LAW1104 Research and Writing and
- LAW1101 Introduction to Legal Reasoning
For students enrolled in the LLB (Hons) course from 2015:
- LAW1111 Foundations of Law
- LAW1112 Public Law & Statutory Interpretation
- LAW1113 Torts
- LAW1114 Criminal Law 1
- LAW2101 Contract A
- LAW2102 Contract B
- LAW2111 Constitutional Law
- LAW2112 Property A
Equivalent units
The same content under another code. Only one of them counts.
Overview
This unit will examine Australia's taxation laws from an international and comparative perspective. It will outline the broad features of the Australian tax system and compare and contrast these features with the broad features of the Malaysian and Singaporean tax systems. Aspects of certain other countries tax regimes will also be briefly considered. Similarities and differences between the various regimes will be highlighted, discussed and analysed. The unit will focus on income tax and goods and services tax. It will use the Australian tax system as the basis for further comparative discussion. Special attention will be devoted to discussing Australia's international tax rules and its international tax treaties with Singapore and/or Malaysia. Broad policy issues relating to the design of tax systems and international tax rules will also be considered.
Offerings in 2020
The 2020 handbook lists no offerings for LAW4533.
Learning outcomes
When you finish this unit, you should be able to:
- 1
Demonstrate a cognitive appreciation of the principles of international tax law and tax system design;
- 2
Critically analyse, articulate and apply a variety of substantive international taxation law concepts
- 3
Understand the broad framework of Australia's international tax rules;
- 4
Demonstrate legal research and reasoning skills and professional judgment to generate appropriate responses to international taxation law problems;
- 5
Critically assess international taxation law policies and principles
- 6
Generate appropriate responses to technical international tax law problems; and
- 7
Engage in discussion about jurisdictional and policy issues relating to international tax law.
Workload and teaching
Minimum total expected workload to achieve the learning outcomes for this unit is 144 hours per semester typically comprising a mixture of scheduled learning activities and independent study. The unit requires on average three/four hours of scheduled activities per week. Scheduled activities may include a combination of teacher directed learning, peer directed learning and online engagement.
Contacts
- Chief Examiners
- Dr Nadir Hosen
Common questions
What are the prerequisites for LAW4533?
None, but you must take LAW3112 and LAW3111 before or alongside it.
When is LAW4533 offered?
LAW4533 has no offerings listed in the 2020 handbook.
How much work is LAW4533?
The handbook expects about 144 hours of study across the semester. No students have rated its difficulty yet.