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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
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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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:
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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Semester 2b 2025
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Block mode | Camperdown/Darlington, Sydney |
Outline unavailable
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