Monash University Handbook 2011 Undergraduate, Postgraduate - Unit

Refer to the specific census and withdrawal dates for the semester(s) in which this unit is offered.

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

The learning goals associated with this unit are to:

1. identify and analyse taxation issues which arise in relation to companies and shareholders under the Income Tax Assessment Act 1936 (Cth)
2. conduct research into, and give an informed view on the likely development of the law relating to, the taxation of companies and shareholders.

Assessment

Within semester assessment (optional): 30%
Examination (3 hours, open-book/take-home): 70% or 100%

Contact hours

3 hours per week

Prerequisites

BTX9651

Prohibitions

BTF5520