MONASH UNIVERSITY FACULTY HANDBOOKS

Business & Economics Handbook 1996

Authorised by Academic Registrar, April 1996

FIN6230

Principles of international taxation

Mr Wayne Gumley

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 Topics include sources and residence; taxation of non-residents; foreign source income and international tax planning; international management accounting systems.

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

Prescribed texts

• Income Tax Assessment Act 1936 (Cwlth)
• Income Tax (International Agreements) Act 1953 (Cth)