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Unit of study_

LAWS6244: Taxation of Corporate Groups

2025 unit information

This advanced unit examines the policy and practical issues that arise in the tax consolidation regime in Australia. The unit covers: policy and history of grouping and consolidation; entry into consolidation; effects of consolidation; exit from consolidation; losses, imputation and tax payments in consolidation; international rules in consolidation including MEC groups; restructures of consolidated groups and application of anti-avoidance rules to consolidated groups. 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
Academic unit Law
Credit points 6
Prerequisites:
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None
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. The completion of LAWS6030 Corporate Taxation is essential for students to successfully completing this unit. Students who do not have such knowledge or work experience should undertake LAWS6825 Fundamentals of Australian Taxation before enrolling in other units. For students who have not studied Australian law it is recommended that they undertake LAWS6252 Legal Reasoning and the Common Law System before enrolling in LAWS6825 and 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.

There are no availabilities for this year.
Session MoA ?  Location Outline ? 
Semester 2b 2025
Block mode Camperdown/Darlington, Sydney
Outline unavailable
Session MoA ?  Location Outline ? 
Intensive September - October 2020
Block mode Camperdown/Darlington, Sydney
Semester 2 2021
Normal evening Remote
Intensive August - September 2022
Block mode Camperdown/Darlington, Sydney
Intensive August - September 2022
Block mode Remote

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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.