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WU Vienna Tax law


Kerrie Sadiq

Professor at the Queensland University of Technology in Brisbane, Australia. She holds a BCom, LLB (Hons), LLM, and PhD. Originally qualifying as a Barrister at Law, Kerrie is currently a Chartered Tax Adviser (CTA) as designated by the Taxation Institute of Australia, a CPA, and a CA. Kerrie is an international tax scholar specifically known for her work in base erosion and profit shifting, transfer pricing, thin capitalisation, tax expenditures, and capital gains tax. She is co-editor of the Australian Tax Review, an internationally recognized leading academic tax journal. She is an author of publications in both Australian and international journals, has edited books, and is a co-author of leading taxation texts. Previous visiting appointments include universities in South Africa, New Zealand, and Canada. Throughout her career, she has contributed to Australian Government Senate Inquiries and Board of Taxation Reviews of tax policy.

This course provides an overview of Australian taxation law and tax law concepts. It serves as an introduction to common law tax concepts such as the role of discretionary trusts and the capital/revenue distinction common to almost all Anglo jurisdictions and contrasts those concepts with civil law understandings. It also discusses the history and constitutional framework that lies behind Australia's tax rules and outlines key aspects of the Australian tax administrative system. The course examines Australia's tax rules from both a legal and policy perspective. It focuses on Australia's three most important federal taxes: goods and services tax (the Australian VAT), income tax, and fringe benefits tax. Special attention is paid to the tax treatment of individuals, companies, partnerships, and trusts. The course also examines a number of Australia's special tax expenditure programs, including its superannuation system. Key aspects of Australia's international tax rules are also examined in the course.

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