LAW7027

International taxation

(LAW)

Associate Professor John Glover

6 points

Synopsis: The definitions of 'residence', 'source' and other concepts used in international taxation will be considered first, together with the jurisdictional competence of the Australian taxing authority. Relevant provisions of the Income Tax Assessment Act 1997 (Cth) are outlined: exemption, accruals and tax credit regimes for foreign source income. Assessment and withholding tax regimes for the income of non-residents.

Assessment: Research paper (3750 words): 50%, Class presentation/participation: 10%, Supervised examination (1 1/2 hours): 40%