This unit is principally concerned with the income taxation of the foreign-source income of Australian residents. Students may choose topics for assessment in relation to the Australian income tax liability of non-residents. They are expected to consider the provisions of the Commonwealth Income Tax Assessment Acts of 1997 and 1936 in relation to residence, source of income, attribution, exemptions and the Foreign Tax Credit system. -- Course Website
Prerequisites: completion of a taxation unit at undergraduate level or LAWS8531 Indirect Taxation or approved equivalent work experience in taxation
