BTF4650

Taxation of trusts and partnerships

Mr Neil Bellamy and Mr Bill Orow

6 points · 3 hours per week · Caulfield

Objectives On completion of this subject students should be able to identify and analyse the practical taxation issues which arise in relation to trusts and partnerships under the Income Tax Assessment Act 1936 (Cth).

Synopsis The law relating to the taxation of trusts and partnerships.

Assessment Either assignment (2000 words): 20% · Examination (open-book, 3 hours): 80% · or examination (open-book, 3 hours): 100%

Prescribed texts

Lehmann G and Coleman C Taxation law in Australia Butterworths, latest edn
Taylor C P Capital gains tax and business assets and entities LBC, latest edn
Barkoczy S Australian tax casebook CCH, latest edn

Back to the 1999 Business and Economics Handbook