University of Technology, Sydney

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77978 Taxation of Financial Arrangements

6cp
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.
Postgraduate
Subject coordinator: N Stoianoff

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 are 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).

Access conditions

Note: The requisite information presented in this subject description covers only academic requisites. Full details of all enforced rules, covering both academic and admission requisites, are available at Access conditions and My Student Admin.