LAWS6892 - Taxation of Mergers & Acquisitions

Objectives

• Focus on the tax issues arising on the takeover or re-organisation of a corporation.
• Examine the impact of a takeover on the various tax attributes located in the target company, the computation of its income in the year of change, the recovery of its losses and the limits on losses available to shareholders because of the antiduplication rules.
• Consider how the tax system might influence the method of financing the takeover.

Content

Impact for shareholders and the corporation of undertaking the merger of two or more corporations; impact for shareholders, intermediaries and the corporation of the de-merger of a corporation from a group of corporations and for reconstructions; and the impact for shareholders and the corporation of selected transactions such as conversion into corporate form, change of corporate form and the re-capitalisation of a corporation.

Session

Semester 2 Intensive
14-16 & 19-20 October 2009

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

Assessment

• Classwork (30%)
• 1 x Two-Hour 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