Monash University Handbooks 2008

LAW7336 - Taxation of financial arrangements

6 points, SCA Band 3, 0.125 EFTSL

Postgraduate Faculty of Law

Leader: Ms Teresa Dyson

Offered

City (Melbourne) First semester 2008 (On-campus split block of classes)

Synopsis

On completion of this unit, students will have a solid understanding of the way in which the taxation law affects financing arrangements. In particular, students will have a broad understanding of special regimes such as the debt and equity regime, the forex regime and the proposed taxation of financial arrangements regime.

Objectives

This unit will cover a broad range of issues relating to the taxation of financial arrangements, including the following specific regimes: the debt and equity regime, the forex regime, the thin capitalisation regime and the proposed taxation of financial arrangements regime.

Assessment

Research paper (3750 words): 50% Take-home exam: 50%

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