Studying online

There are now 2 possible online modes for units:

Units with modes Online timetabled and Online flexible are available for any student to self-enrol and study online.

Click on an offering mode for more details.

Unit Overview


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.

6 points
Not available in 2024UWA (Perth)Face to face
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.

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.

Student may be offered supplementary assessment in this unit if they meet the eligibility criteria.

Unit Coordinator(s)
Nicole Wilson-Rogers
Unit rules
Advisable prior study
previous study or knowledge of tax law is strongly advised
  • The availability of units in Semester 1, 2, etc. was correct at the time of publication but may be subject to change.
  • All students are responsible for identifying when they need assistance to improve their academic learning, research, English language and numeracy skills; seeking out the services and resources available to help them; and applying what they learn. Students are encouraged to register for free online support through GETSmart; to help themselves to the extensive range of resources on UWA's STUDYSmarter website; and to participate in WRITESmart and (ma+hs)Smart drop-ins and workshops.
  • Unit readings, including any essential textbooks, are listed in the unit outline for each unit, one week prior the commencement of study. The unit outline will be available via the LMS and the UWA Handbook one week prior the commencement of study. Reading lists and essential textbooks are subject to change each semester. Information on essential textbooks will also be made available on the Essential Textbooks. This website is updated regularly in the lead up to semester so content may change. It is recommended that students purchase essential textbooks for convenience due to the frequency with which they will be required during the unit. A limited number of textbooks will be made available from the Library in print and will also be made available online wherever possible. Essential textbooks can be purchased from the commercial vendors to secure the best deal. The Student Guild can provide assistance on where to purchase books if required. Books can be purchased second hand at the Guild Secondhand bookshop (second floor, Guild Village), which is located on campus.
  • Contact hours provide an indication of the type and extent of in-class activities this unit may contain. The total amount of student work (including contact hours, assessment time, and self-study) will approximate 150 hours per 6 credit points.