BTF4210

Taxation of trusts and partnerships ( 6 points, SCA Band 3, 0.125 EFTSL)

Leader: Dr Bill Orow

Offered:
Caulfield Second semester 2006 (Evening)

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