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.
Our courses that offer this unit of study
Further unit of study information
Classes scheduled for every Tue and Thur (6-8) commencing Jul 26 and concluding Sep 6
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.