Postgraduate CUR-MT569-2020

Advanced Taxation

Spearhead an investigation into advanced taxation techniques, concepts and issues. Summarise company taxation issues such as losses and distribution. Debate how debt rules can affect firms. Demonstrate an understanding of international taxation.

From

$3,450 $3,700

Your upfront cost: $0

International student?

Duration

13 weeks

Student rating

Study method

100% online

Available loans

FEE-HELP

Assessments

Subjects may require attendance

Prior study

Required

Study terms

26 Aug 2019
31 Aug 2020

Start your career with Curtin’s globally recognised courses and extensive industry connections. Through OUA, our online courses offer an interactive and collaborative learning experience that gets you the same degree as if you studied on campus. Curtin is a global university with a vibrant culture of innovation and collaboration and is ranked in the top one per cent of universities worldwide.

University ranking

2020

Subject details

What you'll learn

At the completion of this subject students will be able to:

examine and explain issues which arise in the context of company taxation including capital gain tax, distributions, losses and winding up
explain how the debt/equity rules, deemed dividends and value shifting impact on companies
communicate the issues involved in tax administration
explain how the tax avoidance provisions operate to impact on income tax decision making in a global context
communicate the process by which income tax is administered, that is lodgement and assessment of returns, collection of the tax, audits and appeals.

Topics covered

- Corporate taxation
- International taxation
- Tax avoidance legislation, audits and appeals
Study resources
- Instructional methods
  - Web links
- Online materials
  - Resources and Links

Entry requirements

You must have successfully completed the following subject(s) before starting this subject:

CUR-MT531-Fundamentals of Australian Tax Law

Special requirements

No special requirements

Description

This subject deals with advanced corporate tax issues, capital gains tax, barriers to tax avoidance and tax administration.

Please Note: If it’s your first time studying a Curtin University subject you’ll need to complete their compulsory ‘Academic Integrity Program’. It only takes two hours to complete online, and provides you with vital information about studying with Curtin University. The Academic Integrity Program is compulsory, so if it’s not completed your subject grades will be withheld.

Find out more about the Academic Integrity module.

Assessments

Research Paper 1 (20%)
Research Paper 2 (30%)
Invigilated Exam (50%)

Textbooks

Current study term (25 Aug 19 to 24 Nov 19)

Click on the titles of the listed books below to find out more:

Australian Taxation Law 2019, 29th ed.

Robin Woellner et al

Required

Core Tax Legislation and Study Guide 2019, 22nd ed.

Stephen Barkoczy

Required

Next study term (30 Aug 20 to 29 Nov 20)

Textbook information is pending.

Related degrees

postgraduate CUR-TAX-MAS-2020

Master of Taxation

postgraduate CUR-TAX-GDI-2020

Graduate Diploma in Taxation

postgraduate OUA-PSU-GCE-2020

Postgraduate Single Subjects

postgraduate UNE-PRO-GCE-2020

Graduate Certificate in Professional Practice

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