Consolidations and Group Structures - ATAX0318


	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

This is a third level course dealing with complex structures at the "big end". It is designed to take you beyond the relatively static consideration of companies, trusts and partnerships considered in foundation courses on taxation of entities, capital gains and corporate finance. It deals with multiple vehicles in groups, the synergies and problems from their interaction. It covers the group consolidation legislation, intra-group transactions and those with outsiders. There is a full treatment of anti-avoidance provisions (particularly Part IVA) and issues of legal formalism. Research emphasises active exploration by you of current structures. Recommended Prior Knowledge: Completion of ATAX0303 and ATAX0311

Recommended Prior Knowledge

ATAX0303 Taxation of Corporations
ATAX0311 Taxation of Capital Gains
Or Equivalent

Course Objectives

This course aims to:

offer a tax-orientated treatment of partnerships and joint ventures
introduce students to 'complex structures' (ie, structures consisting of multiple vehicles, corporate groups)
develop analytical skills, and both a practical and theoretical understanding of the principles governing the choice and structures of entities to be used for the purpose of trade or investment.

Modes of Delivery

Flexible Learning

Assessment

Graduate Diploma in Advanced Taxation

Assignment 1	2000 words	25%
Assignment 2	2000 words	25%
Final Examination	Open book	50%

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.