BTF4220 - Taxation of companies & shareholders

Leader: Dr Bill Orow

Offered

Caulfield Summer semester B 2007 (On-campus)

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