BTF4220

Taxation of companies & shareholders ( 6 points, SCA Band 3, 0.125 EFTSL)

Leader: Associate Professor Stephen Barkoczy

Offered:
Caulfield SA-02 2006 (Day)

Synopsis: An analysis of the law relating to the taxation of companies and shareholders, taxation of dividends, imputation, losses, debt and equity rules, consolidation of corporate groups, liquidations, capital reductions, share buy backs and international aspects of corporate taxation.

Objectives: Upon completion of this unit, students should be able to: indentify and analyse taxation issues which arise in relation to companies and sharehodlers under the Income Tax Assessment Act 1936 (Cth); and conduct research into, and give an informed view on the likely development of the law relating to, the taxation of companies and shareholders.

Assessment: Option1: Research assignment (3000 words): 30% + Examination (3 hours, Open book/take home): 70% Option 2: Examination (3 hours, Open book/take home): 100%

Contact Hours: Three hours per week on-campus and/or intensive mode over summer (both 39 hours in total)

Prerequisites: BTX5651

Prohibitions: BTF4540, BTF5520, BTF5220