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WU Vienna Tax law


Rick Krever

Professor at the University of Western Australia in Perth, Australia and co-director of the Faculty of Law's Taxation Law and Policy Research Group. He is a leading international tax scholar with a wide range of books and journal publications. He is well known in international tax circles. He was formerly a member of the Permanent Scientific Committee (PSC) of the International Fiscal Association (IFA) and has provided tax law and policy assistance to a number of international organizations, including the International Monetary Fund, World Bank, Asian Development Bank, and the United Nations. Professor Krever has been seconded to both the Australian Treasury and the Australian Taxation Office and has been appointed to a number of tax law reviews in Australia and in other countries, including reviews of the taxation of foreign-source income, capital gains tax, and business tax.

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 Commonwealth 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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