Taxation of Financial Products

LAWS6906

This unit of study examines the tax treatment of a range of current financial instruments, from the perspective of both the investor and issuer. The focus of the unit is on retail products currently offered in the domestic market to households and superannuation funds, and includes an introduction to the taxation issues from financial engineering. The instruments will change each year but will include a variety of: debt-based products such as loan products with offset accounts and re-draw facilities, index-linked bonds, margin loans, capital protected borrowings and reverse mortgages; equity-based assets such as deferred purchase agreements and instalment warrants; market-based investments such as contracts for difference and exchange-traded futures; and insurance products such as purchased annuities and various forms of life assurance.

Unit of study details

Unit of study level: Postgraduate

Credit points: 6

Commencing semesters: 108

Further unit of study information

Unit of study handbook: LAWS6906

Costs and scholarships information: Costs and Scholarships

Final dates to withdraw from units of study: Census Dates

Available for study abroad and exchange: No

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