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Contact: Fisher,Rodney Keith | Raneri,John Charles |
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Campus: ATAX Campus
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Career: Postgraduate
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Units of Credit: 6
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Contact Hours per Week: 0
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Enrolment Requirements:
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Restricted to students enrolled in Programs 5540
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Offered: Semester 1 2005
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Fee Band: 1
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Description
Companies are significant entities for collective investment. This course provides a comprehensive analysis of financial and taxation issues relating to investment in, and distributions by, Australian domestic companies. Examination of companies involves the theoretical framework of corporate tax integration theory, and detailed practical analysis of the Australian imputation system and rules relating to corporate distributions. Corporate structuring issues and anti-avoidance provisions are also detailed.
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