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Unit of study_
LAWS6030: Corporate Taxation
2025 unit information
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. Refer to the Sydney Law School timetable - https://canvas.sydney.edu.au/courses/4533/pages/postgraduate-lecture-timetable
Unit details and rules
Managing faculty or University school:
Sydney Law School
| Study level | Postgraduate |
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| Academic unit | Law |
| Credit points | 6 |
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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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Students undertaking this unit are assumed to have an understanding of Australian income taxation law commensurate with that 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. Students without such knowledge or work experience should undertake LAWS6825 Fundamentals of Australian Taxation before enrolling in this unit. Students who have not studied Australian law should undertake LAWS6252 Legal Reasoning and the Common Law System before enrolling in LAWS6825 and this unit. The completion of LAWS6840 Taxation of Business and Investment Income A and LAWS6841 Taxation of Business and Investment Income B will also provide students with additional knowledge and skills that will assist in successfully completing this unit. |
At the completion of this unit, you should be able to:
- LO1. identify and critically assess the policies underlying the legal rules on taxation covered in this unit of study
- LO2. interpret the current legal rules on taxation covered in this unit of study and justify your analysis
- LO3. evaluate and suggest alternatives to the current legal rules on taxation covered in this unit of study
- LO4. apply the current legal rules on taxation covered by this unit of study to practical problems
Unit availability
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 March - April 2024
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Block mode | Camperdown/Darlington, Sydney |
| Session | MoA ? | Location | Outline ? |
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Semester 1a 2025
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Block mode | Camperdown/Darlington, Sydney |
Outline unavailable
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Modes of attendance (MoA)
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.
