LAWS6083

Corporate Taxation Law

10 Units

This course will provide students with advanced and specialised knowledge of the Australian domestic income taxation rules applicable to companies and shareholders in Australia. The course considers the policies, detailed rules and practical problems in the taxation of companies and shareholders, with a focus on implications for shareholders. The course examines relevant legislative provisions and the underlying policy, case law, and Australian Taxation Office rulings. The course will draw on comparative perspectives in analyzing the theory and policy underlying Australian corporate taxation rules.

Faculty Faculty of Business and Law
School Newcastle Law School
Availability Semester 1 - 2015 (Callaghan Campus)
Objectives

On successful completion of this course, students will be able to:

  1. Demonstrate advanced understanding and knowledge of the Australian domestic corporate taxation rules.
  2. Demonstrate advanced knowledge of the theory and policies underlying the Australian domestic corporate taxation rules.
  3. Apply specialised knowledge of Australian domestic corporate taxation rules to key corporate actions and transactions.
  4. Analyse and evaluate key policy debates surrounding the future development of Australian domestic corporate taxation rules.
Content

The topics in this course include the following:

  1. Legal and policy framework of the Australian corporate taxation system;
  2. Tax treatment of contributions of share capital and assets to a company;
  3. Taxation of company distributions and dealings with interests in companies, including liquidations and share buy-backs;
  4. The dividend imputation system;
  5. Private company deemed dividends;
  6. Debt-equity rules;
  7. Dividend and capital streaming and stripping and related anti-avoidance rules;
  8. Share value-shifting;
  9. Corporate roll-overs.
Replacing Course(s) N/A
Transition N/A
Industrial Experience 0
Assumed Knowledge It is recommended that students who do not have detailed knowledge of the Australian income tax system consider completing the LLM course Advanced Taxation Law before enrolling in this subject. Students may also contact the Course Coordinator to discuss their enrolment.
Modes of Delivery Internal Mode
Teaching Methods Seminar
Assessment Items
  • Essays / Written Assignments - Problem based written assignment
  • Essays / Written Assignments - Research Essay
Contact Hours
  • Seminar: for 6 hour(s) per Week for 4 weeks
Compulsory Components
  • Requisite by Enrolment: This course is only available to students enrolled in the Master of Laws program.
Course Materials None listed
Timetable 2015 Course Timetables for LAWS6083

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