Find us on Facebook Find us on LinkedIn Follow us on Twitter Subscribe to our YouTube channel Instagram

Unit of Study

Tax Strategies for Business
UoS Code CLAW3202
Credit points 6
Offered Semester 2
Prerequisites CLAW3201 or CLAW3001
Prohibitions CLAW3002
Assumed Knowledge
Additional Information
Lectures Three hours of classes per week, which may include one or more of the following: lectures; seminars; tutorials or workshops
Assessment tutorial assessments (30%), group essay and presentation (30%), final examination (40%)
Description This unit builds on CLAW3201 and deals with taxation issues in a business environment, including taxation of companies and corporate groups, taxation of partnerships and trusts, taxation of shareholders including dividend imputation tax, capital gains tax application to shares and other interests in companies, capital allowance and treatment of intellectual property. This unit also covers taxation issues of international business and investment, including taxation of cross-border transactions of both residents and non-residents, taxation of multinational corporations, tax treaties, transfer pricing and international tax avoidance. The unit emphasises the practical applications of the tax law on businesses and investment. Together with CLAW3201, this unit is a solid basis to prepare students for an important aspect of professional accounting practice.