Principles of international taxation
Mr Wayne Gumley
6 points * 3 hours per week * First semester * Caulfield, In-house
Objectives On completion of this subject students should have a basic understanding of the taxation and accounting implications of a range of typical business and private transactions having international aspects.
Synopsis Sources and residence; taxation of non-residents; foreign source income and international tax planning; accounting principles; international management accounting systems.
Assessment Written assignment (2000 words): 30% * Final examination (open-book 3 hours): 70%
Prescribed texts
Income Tax Assessment Act 1936 (Cwlth)
Income Tax (International Agreements) Act 1953 (Cwlth)