UNSW Handbook Course - Taxation of Corporations

Taxation of Corporations - ATAX0303


	Faculty: Faculty of Law
	School: Australian School of Taxation
	Course Outline: See below
	Campus: ATAX Campus
	Career: Postgraduate
	Units of Credit: 6
	EFTSL: 0.125 (more info)
	Contact Hours per Week: 0
	Enrolment Requirements:
	Restricted to students enrolled in Program 5540
	Fee Band: 1 (more info)
	Further Information: See Class Timetable

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.

Course Objectives

The course aims to introduce students to the basic operation of the taxation of corporate tax entities in Australia. It involves the study of the taxation of dividends, the operation of the imputation system and the consolidation regime. It also covers the anti-avoidance provisions specifically relating to corporate distributions and imputation.

Modes of Delivery

CBD Evening Class
Flexible Learning

Assessment

Graduate Diploma in Advanced Taxation

Assignment 1	2000 words	20%
Assignment 2	2000 words	20%
Final Examination	Open book	60%

Pass Requirements

50 per cent or more of the total marks available in the course and
at least 40 per cent of the marks available for the final examination in the course.

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© The University of New South Wales (CRICOS Provider No.: 00098G), 2004-2011. The information contained in this Handbook is indicative only. While every effort is made to keep this information up-to-date, the University reserves the right to discontinue or vary arrangements, programs and courses at any time without notice and at its discretion. While the University will try to avoid or minimise any inconvenience, changes may also be made to programs, courses and staff after enrolment. The University may also set limits on the number of students in a course.