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Postgraduate |
(BUS)
|
Leader: Dr Bill Orow
Offered:
Not offered in 2005.
Synopsis: This unit provides a comprehensive and in-depth analysis of the legal principles that govern the taxation of trusts and partnerships and their application to specific commercial transactions.
Objectives: Upon completion of this unit, students should be able to: understand the manner in which the taxation system applies to trusts and partnerships; develop a sound knowledge of the statutory and case law as well as administrative rulings of the Australian Taxation Office that relate to the taxation of trusts and partnerships; apply the relevant principles to specific trust and partnership arrangements or transactions involving trusts and partnerships; and conduct relevant research of possible new developments in the law relating to the taxation of trusts and partnerships.
Assessment: Optional research assignment (3000 words): 30% + Examination (3 hours, Open book/take home): 70% or 100%
Contact Hours: Three hours per week on-campus and/or intensive mode over summer (both 39 hours in total)
Prerequisites: BTX5651
Prohibitions: BTF4650, BTF5210