University of Technology Sydney

76016 Advanced Revenue Law

Requisite(s): ((76212 Revenue Law OR 79017 Taxation Law) AND 70517c Equity and Trusts) OR ((94 credit points of completed study in spk(s): C04236 Juris Doctor OR 142 credit points of completed study in spk(s): C04250 Juris Doctor Master of Business Administration OR 94 credit points of completed study in spk(s): C04363 Juris Doctor Master of Intellectual Property OR 94 credit points of completed study in spk(s): C04364 Juris Doctor Graduate Certificate Trade Mark Law and Practice) AND 70106c Principles of Public International Law AND 70107c Principles of Company Law) OR (70106 Principles of Public International Law AND 94 credit points of completed study in spk(s): C04320 Juris Doctor Graduate Certificate Professional Legal Practice)
The lower case 'c' after the subject code indicates that the subject is a corequisite. See definitions for details.
These requisites may not apply to students in certain courses. See access conditions.
Anti-requisite(s): 79606 Advanced Taxation Law


This subject provides students with a comprehensive study of the Australian taxation system. By analysing key subject topics, students become proficient in applying taxation laws to real-life examples in the commercial world. Students consider competing taxation consequences of sole traders, companies, partnerships and trust, and how the choice of legal structure can impact taxes paid in the Australian economy. Students are immersed in income tax implications of trusts and corporate entities including consideration of debt and equity rules, Division 7A of the federal Income Tax Assessment Act 1936 and consolidation. Students also gain a sophisticated understanding of advanced capital gains tax (CGT) topics, including CGT exemptions, and international and small business CGT concessions. Students build on their knowledge acquired in 76212 Revenue Law, increase their practical knowledge of revenue law and apply their understanding to practical real-life examples.

Detailed subject description.

Fee information

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Access conditions

Note: The requisite information presented in this subject description covers only academic requisites. Full details of all enforced rules, covering both academic and admission requisites, are available at access conditions and My Student Admin.