LAWS6244 - Taxation of Corporate Groups

Objectives

• Understand the policy behind the introduction of the consolidation tax regime for corporate groups in Australia.
• Learn the main tax rules applicable to consolidated groups.
• Apply the rules to current practical issues for corporate groups.

Content

Policy and history of grouping of corporations; qualification and entry into consolidation; cost setting on entry and exit from consolidation; single entity rule; losses; imputation and payment of corporate tax; and international aspects of consolidation.

Session

Semester 2 Intensive
23-25 & 28-29 September 2009

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

Assessment

• Classwork (30%)
• 1 x Exam (70%)

Courses this unit is available in

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