Taxation of Corporations - TABL5503
Faculty: UNSW Business School
School: School of Taxation and Business Law
Course Outline: TABL5503 Course Outline
Campus: Sydney
Career: Postgraduate
Units of Credit: 6
EFTSL: 0.12500 (more info)
Indicative Contact Hours per Week: 0
Enrolment Requirements:
Restricted to students enrolled in Program 5231, 5273, 5540, 5740, 7321, 9200, 9210, 9231, 9255, 9257, 9260, 9270, 9273, Streams TABLBS9250, TABLDS9250,TABLFS9250.
Equivalent: ATAX0403
Excluded: ATAX0503, TABL3003, 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
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.