Corporate Tax (Companies/Consolidation)

Subject 730-608 (2009)

Note: This is an archived Handbook entry from 2009. Search for this in the current handbook

Credit Points: 12.50
Level: 7 (Graduate/Postgraduate)
Dates & Locations:

This subject has the following teaching availabilities in 2009:

June, - Taught on campus.
Pre-teaching Period Start not applicable
Teaching Period not applicable
Assessment Period End not applicable
Last date to Self-Enrol not applicable
Census Date not applicable
Last date to Withdraw without fail not applicable


Timetable can be viewed here. For information about these dates, click here.
Time Commitment: Contact Hours: 24 - 26 contact hours per subject.
Total Time Commitment: The time commitment for this subject depends on the candidates background and experience.
Prerequisites:

Successful completion of Corporate Taxation A (Shareholders, Debt and Equity) or significant tax professional experience. Corporate Taxation A (Shareholders, Debt and Equity) has a focus on corporate tax issues at the shareholder level.
Corequisites: N.A.
Recommended Background Knowledge: None
Non Allowed Subjects: None
Core Participation Requirements: N.A.

Coordinator

Mr Aldrin De Zilva
Subject Overview:

Objectives:

A student who has successfully completed this subject should:

  • Have an understanding of the detailed rules and current practical problems involved in the taxation of companies at the company level, with most emphasis on company losses
  • Have a detailed knowledge and understanding of the rules for the taxation of consolidated corporate groups
  • Understand the policy and issues underlying taxation of corporate groups.

Syllabus:

This is an advanced subject consisting of a detailed examination of the tax rules applied to companies with a focus on company losses and the taxation of consolidated corporate groups in a domestic setting in Australia. Principal topics will include:

  • Part 3-90 of the Income Tax Assessment Act 1997 (Cth) on taxation of consolidated corporate groups, including:
    • Tax cost setting on entry and exit from a group Single entity rule
    • Losses
    • Tax sharing agreements
  • Treatment of company losses and loss integrity rules for companies and consolidated groups in Divisions 165 and 166 of the Income Tax Assessment Act 1997 (Cth)
  • Other tax rules relating to companies, including imputation and corporate rollovers focusing on their interaction with the consolidated group and company loss regimes.
Assessment:
  • Seminar assignment (30%)
  • Take-home examination (70%) (7–10 August)
Prescribed Texts: Core subject materials will be provided free of charge to all students. Some subjects require further texts to be purchased. Please visit the subject homepage on the Melbourne Law Masters website by following the link at the bottom of this subject entry.
Breadth Options:

This subject is not available as a breadth subject.
Fees Information: Subject EFTSL, Level, Discipline & Census Date
Generic Skills: Please see the Subject Objectives for this information.
Links to further information: P12.507Semester 1NLawLawYNNNParkvillePARKVILLECorporate Tax (Companies/Consolidation)730-608Mr Aldrin De Zilva200924 - 26 contact hours per subject.For the latest information on this subject, please visit: http://www.masters.law.unimelb.edu.au/subject/730608Melbourne Law Masters, postgraduate law, post-graduate law, graduate law

Objectives:

A student who has successfully completed this subject should:

  • Have an understanding of the detailed rules and current practical problems involved in the taxation of companies at the company level, with most emphasis on company losses
  • Have a detailed knowledge and understanding of the rules for the taxation of consolidated corporate groups
  • Understand the policy and issues underlying taxation of corporate groups.

Syllabus:

This is an advanced subject consisting of a detailed examination of the tax rules applied to companies with a focus on company losses and the taxation of consolidated corporate groups in a domestic setting in Australia. Principal topics will include:

  • Part 3-90 of the Income Tax Assessment Act 1997 (Cth) on taxation of consolidated corporate groups, including:
    • Tax cost setting on entry and exit from a group Single entity rule
    • Losses
    • Tax sharing agreements
  • Treatment of company losses and loss integrity rules for companies and consolidated groups in Divisions 165 and 166 of the Income Tax Assessment Act 1997 (Cth)
  • Other tax rules relating to companies, including imputation and corporate rollovers focusing on their interaction with the consolidated group and company loss regimes.
  • Seminar assignment (30%)
  • Take-home examination (70%) (7–10 August)
Core subject materials will be provided free of charge to all students. Some subjects require further texts to be purchased. Please visit the subject homepage on the Melbourne Law Masters website by following the link at the bottom of this subject entry.Please see the Subject Objectives for this information.The time commitment for this subject depends on the candidates background and experience.Please see the subject homepage on the Melbourne Law Masters website for up to date timetable information.

Successful completion of Corporate Taxation A (Shareholders, Debt and Equity) or significant tax professional experience. Corporate Taxation A (Shareholders, Debt and Equity) has a focus on corporate tax issues at the shareholder level.

N.A.N.A.Law730-6082

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