Course

Taxation of Business Entities - TABL3755

Faculty: UNSW Business School

School: School of Taxation and Business Law

Course Outline: TABL3755 Course Outline

Campus: Sydney

Career: Undergraduate

Units of Credit: 6

EFTSL: 0.12500 (more info)

Indicative Contact Hours per Week: 3

Enrolment Requirements:

Prerequisite: LEGT2751 or TABL2751 or LAWS3147

Equivalent: TABL5582

Excluded: LEGT7752

CSS Contribution Charge: 3 (more info)

Tuition Fee: See Tuition Fee Schedule

Further Information: See Class Timetable

View course information for previous years.

Description

Australia currently taxes the different types of business entities in ways that are consistent with their legal form. It follows that some economically equivalent business structures are treated quite differently from each other for tax purposes. Issues relating to the choice of a particular type of business entity and its operation produce tax planning opportunities and tax policy challenges. This course examines tax issues relevant to the creation, operation and termination of partnerships, trusts and companies. It places particular emphasis on a detailed examination of the dividend imputation system and on issues arising when dividend income moves through a partnership, a trust or an interposed company. It also examines tax issues relevant to other selected business entities such as joint ventures, cooperatives, and superannuation funds.
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