University of Technology Sydney

79606 Advanced Taxation Law

Requisite(s): 79017 Taxation Law
These requisites may not apply to students in certain courses.
There are course requisites for this subject. See access conditions.
Anti-requisite(s): 76016 Advanced Revenue 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.