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Taxation of Financial Arrangements - MFIN6212
 Students studying

   
   
   
 
Campus: Kensington Campus
 
 
Career: Postgraduate
 
 
Units of Credit: 6
 
 
EFTSL: 0.12500 (more info)
 
 
Indicative Contact Hours per Week: 3
 
 
Enrolment Requirements:
 
 
Prerequisite: enrolment in program 8406
 
 
Fee Band: 3 (more info)
 
 
Further Information: See Class Timetable
 
  

Description

Deals with the tax treatment of financial arrangements. Examines the current classification of financial instruments for tax purposes and the tax consequences of those classifications. Discussion of general tax framework governing inbound and outbound direct and portfolio investment. Fundamental principals are then applied in the context of case studies. Specialised tax rules relevant to case study topics are highlighted. Case study topics: initial public offers; foreign exchange gains and losses; innovative financial products; structured finance for infrastructure and privatisations; securitisation; lease financing; funds management; venture capital; capital restructuring; takeovers, mergers and demergers. Effects of the proposed changes in the taxation of financial arrangements on the tax results in the case studies are noted.

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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.