Taxation of Corporations - ATAX0403
Faculty: Australian School of Business
School: Australian School of Taxation and Business Law
Course Outline: ATAX0403 Course Outline
Campus: ATAX Campus
Career: Postgraduate
Units of Credit: 6
EFTSL: 0.12500 (more info)
Indicative Contact Hours per Week: 0
Enrolment Requirements:
Restricted to students enrolled in Programs 9250, 9255, 9260, 9270, 9200, 9210, 9230 or 5740 or 9257 or 9231 or 5231 or 9273
Excluded: ATAX0503, ATAX0603
CSS Contribution Charge: 3 (more info)
Tuition Fee: See Tuition Fee Schedule
Further Information: See Class Timetable
View course information for previous years.
Description
Recommended Prior Knowledge
Course Objectives
Main Topics
- The framework of corporate taxation
- Corporate distributions
- Distribution anti-avoidance provisions
- Imputation system
- Imputation - anti-avoidance
- Company losses
Course Texts
Order from UNSW Bookshop:
http://www.bookshop.unsw.edu.au/atax.html