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 Taxation of Trusts - ATAX0405
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 Students studying
 
Faculty: Faculty of Law
 
   
 
Course Outline: See below
 
 
Campus: ATAX Campus
 
 
Career: Postgraduate
 
 
Units of Credit: 6
 
 
EFTSL: 0.125 (more info)
 
 
Contact Hours per Week: 0
 
 
Enrolment Requirements:
 
 
Restricted to students enrolled in Programs 9250 or 9260 or 9255
 
 
Fee Band: 1 (more info)
 
 
Further Information: See Class Timetable
 
  

Description

This course thoroughly explores issues relating to private trusts and describes those applicable to public trusts. It explains the nature of a trust and the differences between types of trust. It critically examines the taxation of income of a trust. Thereafter it considers taxation of capital gains derived in the context of trusts, and the potential application of the special and general anti-avoidance provisions to trusts where they are used for purposes of income-splitting or income-diversion. Finally, there is discussion of the reforms to the taxation of trusts and their implications.


Course Objectives

This course aims to develop and promote a knowledge of the principles and policy considerations which have particular application to the taxation of trusts, including unit trusts. It aims to develop a critical approach to the manner in which trusts are taxed and the implications of this for investors and the tax system. It instils a knowledge of the cases on the taxation of trusts and an understanding of the reasons for the various integrity measures affecting trusts.

Modes of Delivery

CBD Evening Class
Flexible Learning

Assessment

Master of Taxation, Master of Applied Tax, Master of International Tax
Assignment 1 1000-1500 words 10%
Assignment 2 3000 words 30%
Final Examination Open book 60%

Pass Requirements

  • 50 per cent or more of the total marks available in the course and
  • at least 40 per cent of the marks available for the final examination in the course.

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