LAWS6244 - Taxation of Corporate Groups

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.

Session

Semester 2 2014
Thursday Evenings 6-8pm

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

Assessment

  • Classwork (30%)
  • 1 x Two-Hour Exam 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 | Graduate Diploma in Taxation | Master of International Taxation