Handbook

This course offers a focused exploration into the taxation of corporate entities in Australia, covering essential topics such as the calculation of taxable income and tax losses, the utilisation of tax losses, and the differentiation between debt and equity for tax purposes. Students will gain insights into the taxation of dividends, the imputation system, anti-avoidance measures specific to corporate distributions, the handling of capital distributions, and the formation and tax treatment of consolidated company groups. Designed for students seeking a comprehensive understanding of corporate tax principles and practices, this curriculum ensures a robust foundation in the key aspects of corporate taxation within the Australian context.