BTF5220

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.

Assessment: Research paper (6000 words): 40% + Examination (Take home): 60%%

Contact Hours: 3 hours per week

Prerequisites: BTX5651

Prohibitions: BTF4540, BTF5520, BTF4220