LAWS6906 - Taxation of Financial Products

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.

Session

Semester 2 Intensive
20-22 & 25, 26 August 2014

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

Assessment

  • 1 x Take-Home Exam (100%) or
  • 1 x 7,000 Word Essay (100%)

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 | Graduate Diploma in International Business Law | Master of International Business and Law | Master of Taxation | Master of International Taxation | Graduate Diploma in Taxation