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Taxation of Corporations - ATAX0403 | |||||||||||||||||||||||||||||||||||||||||||||||
Description The company remains the most widely used vehicle for the collective investment of capital. The central role of the company in our modern liberal market economy requires special and close consideration of the taxation of it, and its members. Corporate tax integration policy has led to the introduction of the imputation system, and the technical legal rules surrounding the distribution of corporate profits are a focus of this subject. Because the imputation system confers tax benefits upon shareholders, a variety of anti-avoidance rules have been constructed to prevent the use of those benefits in tax arbitrage strategies.
Recommended Prior Knowledge None
Course Objectives This course introduces students to the operation of the taxation of corporate tax entities in Australia. It involves the study of the taxation of dividends and the operation of the imputation system. It also covers the anti avoidance provisions specifically relating to corporate distributions and imputation.
Main Topics
Assessment 1 research paper
1 exam Course Texts Prescribed
Citation and Style Guides
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Recommended
Below is a list of further references that you may find useful in this course. Purchase of recommended references is not compulsory.
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