TBF5510

Taxation of trusts and partnerships

Mr Andrew McNicol

12 points
* 3 hours per week
* Caulfield

Objectives On completion of this subject students should, at an advanced level, be able to identify and analyse the taxation issues that arise in relation to trusts and partnerships under the Income Tax Assessment Act 1936 (Cth); conduct research into, and give an informed view on the likely development of the law relating to the taxation of trusts and partnerships.

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

Assessment Research project (5000- 7000 words): 50%
* Examination (open-book, 3 hours): 50%

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