BTF5210 - Taxation of trusts and partnerships

Leader: Dr Bill Orow

Offered

Caulfield Second semester 2008 (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

The learning goals associated with this unit are to:

• analyse the nature and scope of the concepts of trusts and partnerships at general law and statute;
• explain the statutory framework for the taxation of trusts and partnerships;
• evaluate the anti avoidance principles and rules designed to limit the use of trusts for tax minimization purposes;
• identify developments, statutory and judicial, pertaining to the taxation of trusts and partnerships;
• apply the manner and methods employed in the application of such principles to practical situations.

Assessment

Within semester assessment: 40%
Examination (Take home): 60%

Contact hours

Three hours per week on-campus and/or intensive mode over summer (both 39 hours in total)

Prerequisites

BTX5651

Prohibitions

BTF4650, BTF5510, BTF4210