BTF4210 - Taxation of trusts and partnerships

Leader(s): Dr Bill Orow

Offered

Not offered in 2009

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:

• 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
• conduct relevant research of possible new developments in the law relating to the taxation of trusts and partnerships.

Assessment

Within semester assessment (optional): 30%
Examination (3 hours, open-book/take-home): 70% or 100%

Contact hours

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

Prerequisites

BTX9651

Prohibitions

BTF5210