units

LAW4533

Faculty of Law

18 September 2017 22 November 2024
Monash University

Undergraduate - Unit

This unit entry is for students who completed this unit in 2015 only. For students planning to study the unit, please refer to the unit indexes in the the current edition of the Handbook. If you have any queries contact the managing faculty for your course or area of study.

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6 points, SCA Band 3, 0.125 EFTSL

Refer to the specific census and withdrawal dates for the semester(s) in which this unit is offered.

LevelUndergraduate
FacultyFaculty of Law
OfferedMalaysia Trimester 2 2015 (Day)

Synopsis

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.

Outcomes

On completion of this unit, a student should be able to:

  • demonstrate a cognitive appreciation of the principles of international tax law and tax system design;
  • critically analyse, articulate and apply a variety of substantive international taxation law concepts
  • understand the broad framework of Australia's international tax rules;
  • demonstrate legal research and reasoning skills and professional judgment to generate appropriate responses to international taxation law problems;
  • critically assess international taxation law policies and principles
  • generate appropriate responses to technical international tax law problems; and
  • engage in discussion about jurisdictional and policy issues relating to international tax law.

Assessment

Class participation: 10%
Class presentation: 30%
Research paper (2,250 words): 30%
Class test: 30%

Workload requirements

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.

See also Unit timetable information

Chief examiner(s)

Professor Stephen Barkoczy

Prerequisites

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

Co-requisites

LAW3111 Equity and LAW3112 Corporations law