Consolidations and Group Structures - ATAX0418
Faculty: Australian School of Business
School: Australian School of Taxation and Business Law
Course Outline: ATAX0418 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 or 9260, 9255, 9200, 9210, 9230 or 5740 or 9257 or 9231 or 5231
Excluded: ATAX0318, ATAX0518
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
ATAX0411 Taxation of Capital Gains
Students without this prior knowledge may find that they need to take steps to ensure adequate understanding of the related area. Note: as some area of tax law are interrelated in some courses, we recommend that students either have prior knowledge of the related area or study another course in that area concurrently.
Course Objectives
- Provide an understanding of tax consolidation within groups in terms of what the rules are and what their purpose is
- 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.
Main Topics
- Corporate tax planning: Case studies
- Anti-avoidance (inc legal formalism)
- Consolidated groups (inc losses & reconstruction)
- Non-consolidated groups
- Capital profits
Course Texts
Order from UNSW Bookshop:
http://www.bookshop.unsw.edu.au/atax.html