LAWS6244 - Taxation of Corporate Groups

Objectives

• Examine the policy and practical issues that arise in the taxation of corporate groups in Australia.
• Focus on the tax reforms arising out of the Review of Business Taxation: the consolidation regime and the rules that apply to related corporations, even if not consolidated.

Content

Policy and history of grouping; entry into consolidation; effects of consolidation; exit from consolidation; losses in corporate groups; value shifting.

Session

Semester 2 Intensive
11-13 & 16-17 August 2010

The timetable is subject to frequent changes. Please refer to the latest version of the Postgraduate Timetable.

Assessment

• Classwork (30%)
• 1 x Exam (70%)

Assumed Knowledge

It is recommended that candidates who are not working in the tax area and have not taken an undergraduate tax unit in Australia in the past five years undertake LAWS 6030 - Corporate Taxation before enrolling in this unit. If in doubt, please consult the Taxation Program Coordinator.

Courses this unit is available in

Master of Laws | Graduate Diploma in Law | Master of Global Law | Master of Business Law | Master of Taxation | Graduate Diploma in Taxation