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Unit (2020)

Information on this page, including unit offerings, is from the 2020 academic year.

Advanced Taxation Law (LLB317)

Organisational Unit Law and Criminology
Credit Points 3
Description This unit builds on the principles studied in Basic Principles of Taxation Law, which focuses on the taxation of individuals. Advanced Taxation Law covers: (i) the taxation of companies, partnerships and trusts; (ii) aspects of international taxation, including residence and source; and (iii) the anti-tax avoidance provisions of the Income Tax Assessment Acts 1936 and 1997, particularly Part IVA. The unit also provides an introduction to: (i) the goods and services tax; and (ii) the taxation of superannuation.
Timetabled Learning Activities Seminar: 24 hours over the semester. (2 hours per week).
Unit Learning Experiences The unit is designed to develop in the student the ability to solve moderately complicated problems involving the taxation of companies, partnerships and trusts, and to think critically about the law in this area. The 2,500 word assignment is intended to foster self-management and independent research skills and, combined with the final 2 hour written exam, is intended to ensure that the student is able to advise on:
i. the tax consequence of events such as a change in residency, the creation of a partnership or the payment of an amount to a shareholder or beneficiary of a trust;
ii. the tax consequences for Australian residents who earn income overseas and for foreign residents who earn income in Australia;
iii. how Part IVA of the ITAA 1936 and related provisions impact on unlawful tax avoidance schemes as well as the difference between such schemes and lawful tax planning. A basic understanding of the GST and superannuation legislation is also imparted.
Assessment An assignment and an exam.
Prerequisites LLB316 Basic Principles of Taxation Law
Appears in these Courses/Majors:
see individual structures for context
Law (LLB); (LLB(Hons)) [New in 2014]
Law + Arts [Combined] (LLB)+(BA)
Law + Business [Combined] (LLB)+(BBus)
Law + Commerce [Combined] (LLB)+(BCom)
Law + Communication [Combined] (LLB)+(BCommun)
Law + Criminology [Combined] (LLB)+(BCrim) [New in 2018]
Law + Global Security [Combined] (LLB)+(BGS) [New in 2019]
Law + Psychology [Combined] (LLB)+(BA) [New in 2018]
Law + Psychology [Combined] (LLB)+(BSc)
Law + Science [Combined] (LLB)+(BSc) [New in 2014]
Law - Graduate Entry (LLB) [New in 2017]
Internet Access RequirementsMurdoch units normally include an online component comprising materials, discussions, lecture recordings and assessment activities. All students, regardless of their location or mode of study, need to have access to and be able to use computing devices with browsing capability and a connection to the Internet via Broadband (Cable, ADSL or Mobile) or Wireless. The Internet connection should be readily available and allow large amounts of data to be streamed or downloaded (approximately 100MB per lecture recording). Students also need to be able to enter into online discussions and submit assignments online.


Unit Coordinator
Mr George Syrota
P/T Teaching Casual

e: G.Syrota@murdoch.edu.au
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