77978 Taxation of Financial Arrangements

Requisite(s): 60 credit points of completed study in C04148 Master of Law and Legal Practice

These requisites may not apply to students in certain courses.

There are also course requisites for this subject. See access conditions.

This subject provides an understanding of the income taxation treatment of financial transactions. It analyses the current income tax law as it applies to financial transactions, discusses practical problems arising from the application of the current law and considers proposed reforms to the income taxation of financial transactions.

Common financial instruments will be considered including forward and futures contracts, derivative instruments and various forms of corporate financing (such as preference share financing, convertible shares and notes and leasing).