LAWS6030 - Corporate Taxation

Objectives

• Understand the policy for the taxation of entities in Australia, particularly companies.
• Learn the detailed rules applied to companies and shareholders in a domestic setting in Australia.
• Apply the rules to current practical problems involved in the taxation of companies and shareholders.

Content

Policy of taxing companies; taxation of company distributions and dealings with interests in companies, including liquidations and share repurchases; imputation; debt equity classification; anti-avoidance rules applicable to company shareholder taxation.

Session

Semester 1 Intensive
6-8 & 11-12 May 2009

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

Assessment

• Classwork (30%)
• 1 x Exam or Research Essay (70%)

Courses this unit is available in

Master of Laws | Graduate Diploma in Law | Master of Business Law | Graduate Diploma in Corporate, Securities and Finance Law| Master of Taxation | Graduate Diploma in Taxation