BTF9230

Principles of international taxation

Mr Wayne Gumley and Mr Grant Richardson

6 points · 3 hours per week · First semester · Caulfield

Objectives On completion of this subject students should have a basic understanding of the taxation implications of a range of typical business and private transactions having international aspects.

Synopsis Topics include concepts of sources and residence; taxation of non-residents; foreign source income and international tax planning.

Assessment Written assignment (2000 words): 30% · Examination (3 hours, open-book): 70%

Prescribed texts

Income Tax Assessment Act 1936 (Cth)
Income Tax (International Agreements) Act 1953 (Cth)
CCH tax editors Australian master tax guide CCH, latest edn

Back to the 1999 Business and Economics Handbook