Taxation of Corporate Finance (LAWS6125)
UNIT OF STUDY
The unit will analyse the current law on the tax treatment of the principal forms of raising corporate finance from sources both in Australia and offshore, in Australian and foreign currencies, and of hedging the various exposures that a taxpayer may have from of its fund-raising and investments. The unit will consider the taxpayer's position both within and outside the TOFA regime. Common forms of innovative financial instruments will be examined, including debt, equity and hybrid instruments, forward and futures contracts, derivative instruments, and various asset-based forms of corporate financing. Selected non-resident withholding tax issues will be examined.
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Further unit of study information
classwork (30%) and 2hr exam or 7000wd essay (70%)
Faculty/department permission required?
Study this unit outside a degree
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.
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.