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Unit of study_
LAWS6244: Taxation of Corporate Groups
2022 unit information
This advanced unit examines the policy and practical issues that arise in the tax consolidation regime in Australia. The unit covers: policy and history of grouping and consolidation; entry into consolidation; effects of consolidation; exit from consolidation; losses, imputation and tax payments in consolidation; international rules in consolidation including MEC groups; restructures of consolidated groups and application of anti-avoidance rules to consolidated groups.
Unit details and rules
Managing faculty or University school:
Law
| Code | LAWS6244 |
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| Academic unit | Law |
| Credit points | 6 |
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Prerequisites:
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None |
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Corequisites:
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None |
| Prohibitions:
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None |
| Assumed knowledge:
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It is assumed that students undertaking this unit have an understanding of Australian income taxation law commensurate with that which would be obtained from completing undergraduate study in Australian taxation law or five years working with Australian tax law in a law or accounting practice in an industry role or in the Australian Taxation Office. For students who do not have such knowledge or work experience they first should undertake LAWS6825 Introduction to Australian Business Tax before enrolling in this unit. |
At the completion of this unit, you should be able to:
- LO1. identify and critically assess the policies underlying the legal rules on taxation covered in this unit of study
- LO2. interpret the current legal rules on taxation covered in this unit of study and justify your analysis
- LO3. evaluate and suggest alternatives to the current legal rules on taxation covered in this unit of study
- LO4. apply the current legal rules on taxation covered by this unit of study to practical problems
Unit availability
This section lists the session, attendance modes and locations the unit is available in. There is a unit outline for each of the unit availabilities, which gives you information about the unit including assessment details and a schedule of weekly activities.
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There are no availabilities for this year.
Modes of attendance (MoA)
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