Tax Strategies for Business (CLAW3202)

UNIT OF STUDY

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.

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Further unit of study information

Classes

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%), and final examination (40%)

Faculty/department permission required?

No

Unit of study rules

Prerequisites and assumed knowledge

CLAW3201 or CLAW3001

Prohibitions

CLAW3002

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Non-award/non-degree study

If you wish to undertake one or more units of study (subjects) for your own interest but not towards a degree, you may enrol in single units as a non-award student.

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Cross-institutional study

If you are from another Australian tertiary institution you may be permitted to underake cross-institutional study in one or more units of study at the University of Sydney.

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