LAWS5236 Advanced Australian Corporate Taxation

Credit
6 points
Offering
(see Timetable)
AvailabilityLocationMode
Non-standard teaching periodUWA (Perth)Face to face
Content
This unit develops advanced concepts of company taxation, and covers advanced corporate taxation issues including (1) anti-avoidance rules that prevent tax arbitrage in relation to share holdings and dividends; (2) corporate finance taxation in relation to debt, timing and equity; (3) the taxation of financial arrangements (TOFA) regime; and (4) the consolidation regime and the debt and equity characterisation rules to income tax purposes.
Outcomes
Students are able to (1) demonstrate a thorough understanding of the range of anti-avoidance rules aimed at transactions involving shares and dividends; (2) apply comprehensive knowledge of the taxation of different forms of debt and equity financing and issues around timing; (3) critically evaluate the taxation of financial arrangements (TOFA) regime and the debt/equity characterisation rules in the Income Tax Act; (4) apply the income tax act to a range of complex corporate scenarios; (5) use appropriate research methods to answer complex questions in relation to corporate taxation, and find, understand and apply a wide range of legal and academic sources to corporate taxation issues; (6) effectively communicate, both in writing and orally, their analyses and conclusions in relation to corporate taxation; and (7) organise their work effectively and work autonomously, and reflect upon and use feedback.
Assessment
Indicative assessments in this unit are as follows: (1) workshop presentation; (2) written assignment; and (3) take-home assignment. Further information is available in the unit outline.

Supplementary assessment is not available in this unit.
Unit Coordinator(s)
Nicole Wilson-Rogers
Unit rules
Advisable prior study:
previous study or knowledge of tax law is strongly advised
Contact hours
Students must attend every day of the intensive period, 5-8 May. Refer to the timetable website for further information.
Unit Outline
Non-standard teaching period [TS-N-1A_2019]
  • The availability of units in Semester 1, 2, etc. was correct at the time of publication but may be subject to change.
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  • Books and other material wherever listed may be subject to change. Book lists relating to 'Preliminary reading', 'Recommended reading' and 'Textbooks' are, in most cases, available at the University Co-operative Bookshop (from early January) and appropriate administrative offices for students to consult. Where texts are listed in the unit description above, an asterisk (*) indicates that the book is available in paperback.