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 student in Program 5231,5540,5740,8428,9200,9210,9231,9255,9257,9260,9273.Stream TABLBS9250,TABLDS9250,TABLFS9250,TABLIS9250.NOTE: Student in 5231,5740,8428,9200,9210,9231 must complete TABL5551orTABL5901 before enroling in this course
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.