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This unit, along with LAWS6840 Tax of Business and Investment Income A, is designed to provide an advanced study of the income and capital gains tax treatment of various complex commercial transactions. The goal of this unit is to develop an understanding of the policies, detailed rules and current practical problems involved in this area of taxation, through the analysis of a number of specific problems that will be discussed in the seminars. Because of continual change to the taxation system, recent legislative amendments and judicial decisions will be examined in detail where applicable. This unit will cover the following topics: issues in business financing, including asset leasing; tax issues related to the use and development of land and buildings; the treatment of 'black hole' expenses; tax accounting for income, expenses and profits; and specific and general anti-avoidance rules. This unit can be taken alone or in conjunction with LAWS6840 Tax of Business and Investment Income A. 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. |
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 October 2024
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Block mode | Camperdown/Darlington, Sydney |
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Session | MoA ? | Location | Outline ? |
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Semester 2 Early 2020
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Normal day | Castlereagh St, Sydney |
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Semester 2 Early A 2020
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Normal day | Camperdown/Darlington, Sydney |
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Semester 2 2021
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Normal day | Remote |
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Semester 2a 2021
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Normal day | Remote |
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Intensive August 2022
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Block mode | Remote |
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Semester 2a 2022
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Block mode | Remote |
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Semester 2a 2023
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Block mode | Castlereagh St, Sydney |
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Semester 2b 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.