LAWS6125 - Taxation of Corporate Finance

This 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 nonresident withholding tax issues will be examined.

Session

Semester 1 2014
Thursday evenings, 6-8pm

The timetable is subject to frequent changes. Please refer to the latest version of the Postgraduate Timetable.

Assessment

  • 1 x Classwork (30%)
  • 1 x Two-Hour Exam (70%)

or

  • 1 x 7,000 Word Essay (70%)

Continuing Professional Development (CPD)

You can credit this unit towards Continuing Professional Development (CPD). Units of study that are part of Sydney Law School’s Postgraduate Program meet the necessary Mandatory Continuing Legal Education (MCLE) of the Law Society of New South Wales and the Continuing Professional Development (CPD) requirements of the New South Wales Bar Association. You may complete this unit of study by enrolling on a non-degree basis or on an audit basis only with no assessment via Single Unit Study.

Courses this unit is available in

Master of Laws | Graduate Diploma in Law | Master of Global Law | Master of Business Law | Master of Taxation | Master of International Taxation | Graduate Diploma in Taxation | Graduate Diploma in Corporate, Securities and Finance Law