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Handbooks Courses Units

BTF5210 - Taxation of trusts and partnerships

6 points, SCA Band 3, 0.125 EFTSL

Postgraduate Faculty of Business and Economics

Leader: Dr Bill Orow


Caulfield Second semester 2008 (Evening)


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.


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.


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)




BTF4650, BTF5510, BTF4210

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