BTF5510

Taxation of trusts and partnerships

Mr Bill Orow and Mr Neil Bellamy

12 points · 3 hours per week · Caulfield

Objectives On completion of this subject students should, at an advanced level, be able to identify and analyse the taxation issues that arise in relation to trusts and partnerships under the Income Tax Assessment Act 1936 (Cth); conduct research into, and give an informed view on the likely development of the law relating to the taxation of trusts and partnerships.

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

Assessment Research project (5000-7000 words): 50% · Examination (open-book, 3 hours): 50%

Prescribed texts

Barkoczy S Australian tax casebook CCH, latest edn
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
Woellner RH, Vella TJ, Burns L and Barkoczy S Australian taxation law CCH, latest edn

Back to the 1999 Business and Economics Handbook