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FIN4650

Taxation of trusts and partnerships

Mr Andrew McNicol

6 points
* 3 hours per week
* Caulfield

Objectives On completion of this subject students should be able to identify and analyse the practical taxation issues which arise in relation to trusts and partnerships under the Income Tax Assessment Act 1936 (Cth).

Synopsis The law relating to the taxation of trusts and partnerships.

Assessment Either assignment (2000 words): 20%
* Examination (open-book, 3 hours): 80%
* or examination (open-book, 3 hours): 100%

Prescribed texts

Lehmann G and Coleman C Taxation law in Australia 4th edn, Butterworths, 1996

Taylor C P Capital gains tax and business assets and entities Law Book, 1994


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Handbook Contents | Faculty Handbooks | Monash University
Published by Monash University, Clayton, Victoria 3168
Copyright © Monash University 1996 - All Rights Reserved - Caution
Authorised by the Academic Registrar December 1996