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This is an advanced unit suitable for experienced tax practitioners who wish to extend their Australian tax law knowledge. The unit covers the tax policy and detailed rules for companies and shareholders designed to ensure that corporate profits are not subject to double taxation in Australia. Topics to be covered include: the policy and problems of taxing companies and shareholders; taxation of company distributions and dealings with interests in companies; imputation; debt equity classification; special anti-avoidance rules dealing with taxation of companies and shareholders; bonus issues, rights issues, share buybacks and liquidations. Further information about this unit is available in the Sydney Law School timetable https://canvas.sydney.edu.au/courses/4533/pages/postgraduate-lecture-timetable, unit of study outline https://www.sydney.edu.au/units and academic staff profile https://www.sydney.edu.au/law/about/our-people/academic-staff.html
Study level | Postgraduate |
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Academic unit | Law |
Credit points | 6 |
Prerequisites:
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None |
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Corequisites:
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None |
Prohibitions:
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None |
Assumed knowledge:
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It is assumed that students undertaking this unit have an understanding of Australian income taxation law commensurate with that which would be obtained from completing undergraduate study in Australian taxation law or five years working with Australian tax law in a law or accounting practice in an industry role or in the Australian Taxation Office. For students who do not have such knowledge or work experience they first should undertake LAWS6825 Introduction to Australian Business Tax before enrolling in this unit. The completion of other foundation units such as LAWS6840 Taxation of Business and Investment Income A and LAWS6841 Taxation of Business and Investment Income B will provide students without such knowledge or work experience; with additional knowledge and skills that will assist in successfully completing this unit. |
At the completion of this unit, you should be able to:
This section lists the session, attendance modes and locations the unit is available in. There is a unit outline for each of the unit availabilities, which gives you information about the unit including assessment details and a schedule of weekly activities.
The outline is published 2 weeks before the first day of teaching. You can look at previous outlines for a guide to the details of a unit.
Session | MoA ? | Location | Outline ? |
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Intensive April 2024
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Block mode | Camperdown/Darlington, Sydney |
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Session | MoA ? | Location | Outline ? |
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Intensive April 2020
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Block mode | Camperdown/Darlington, Sydney |
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Semester 1a 2020
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Normal day | Camperdown/Darlington, Sydney |
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Intensive March 2021
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Block mode | Remote |
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Semester 1a 2021
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Normal day | Remote |
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Semester 1a 2022
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Block mode | Remote |
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Semester 1b 2022
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Block mode | Camperdown/Darlington, Sydney |
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Semester 1b 2022
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Block mode | Remote |
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Session 1 Early Census 2023
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Block mode | Castlereagh St, Sydney |
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Semester 1a 2023
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Block mode | Camperdown/Darlington, Sydney |
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Find your current year census dates
This refers to the Mode of attendance (MoA) for the unit as it appears when you’re selecting your units in Sydney Student. Find more information about modes of attendance on our website.
If you see the ‘Departmental Permission’ tag below a session, it means you need faculty or school approval to enrol. This may be because it’s an advanced unit, clinical placement, offshore unit, internship or there are limited places available.
You will be prompted to apply for departmental permission when you select this unit in Sydney Student.
Read our information on departmental permission.