BTF4210 - Taxation of trusts and partnerships

Leader: Dr Bill Orow

Offered

Not offered in 2007

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