LAWS6825 - The Impact of Taxation on Business Structures & Operations

Objectives

• Examine the basic elements of Australia’s income tax (including fringe benefits tax and capital gains tax) and analyse their impact on the operations and structuring of businesses.
• Gain an awareness of the commercial consequences of the Australian income tax rules on a range of common domestic commercial transactions.
• Recognise common income tax issues that arise in domestic and international commercial transactions.

Content

Assessability of business revenue; treatment of business costs; timing rules for revenue and expense recognition; trading forms, capital raising and cost of servicing invested capital; and cross-border issues.

Session

Semester 1 2009
Tuesday evenings, 6-8pm

Semester 2 2009
Monday evenings, 6-8pm

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

Assessment

• 1x 3,000 Word Assignment (30%)
• 1 x Exam (70%)

Courses this unit is available in

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