Course

Taxation of Corporations - TABL3003

Faculty: UNSW Business School

School: School of Taxation and Business Law

Course Outline: TABL3003 Course Outline

Campus: Sydney

Career: Undergraduate

Units of Credit: 6

EFTSL: 0.12500 (more info)

Indicative Contact Hours per Week: 0

Enrolment Requirements:

Prerequisite: TABL2751 or LEGT2751 or 48 units of credit completed in BTax.

Equivalent: ATAX0303, ATAX0603

Excluded: ATAX0503, TABL5503, ATAX0403

CSS Contribution Charge: 3 (more info)

Tuition Fee: See Tuition Fee Schedule

Further Information: See Class Timetable

View course information for previous years.

Description

The company remains the most widely used vehicle for the collective investment of capital. The central role of the company in our modern liberal market economy requires special and close consideration of the taxation of it, and its members. Corporate tax integration policy has led to the introduction of the imputation system, and the technical legal rules surrounding the distribution of 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.
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