Taxation of Corporate Groups (LAWS6244)

UNIT OF STUDY

The object of this unit is to examine 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 and bad debts in consolidation; and international rules in consolidation including MEC groups.

Further unit of study information

Classes

Aug 12-14 & 17, 18 (9-3.30)

Assessment

classwork (30%) and 2hr exam or 7000wd essay (70%)

Faculty/department permission required?

No

Study this unit outside a degree

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.

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.