Taxation of Corporate Groups
LAWS6244
The object of this unit is to examine the policy and practical issues that arise in the 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.
Unit of study details
Unit of study level: Postgraduate
Credit points: 6
Commencing semesters: 2, 109
Further unit of study information
Unit of study handbook: LAWS6244
Costs and scholarships information: Costs and Scholarships
Final dates to withdraw from units of study: Census Dates
Available for study abroad and exchange: No