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Subject details

  • Topics
    • Corporate taxation
    • International taxation
    • Tax avoidance legislation, audits and appeals
  • Study resources
    • Instructional Methods
      • Web links
    • Online Materials
      • Resources and Links

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

  1. examine and explain issues which arise in the context of company taxation including capital gain tax, distributions, losses and winding up
  2. explain how the debt/equity rules, deemed dividends and value shifting impact on companies
  3. communicate the issues involved in tax administration
  4. explain how the tax avoidance provisions operate to impact on income tax decision making in a global context
  5. communicate the process by which income tax is administered, that is lodgement and assessment of returns, collection of the tax, audits and appeals.
  • Assignment 1 - Research Paper 1 (20%)
  • Assignment 2 - Research Paper 2 (30%)
  • Assignment 3 - Invigilated Exam (50%)

Textbooks are subject to change within the academic year. Students are advised to purchase their books no earlier than one to two months before the start of a subject

Entry Requirements

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

Special requirements

No special requirements

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.

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