UNSW Handbook Course - Taxation of Trusts

Taxation of Trusts - ATAX0405


	Faculty: Faculty of Law
	School: Australian School of Taxation
	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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© The University of New South Wales (CRICOS Provider No.: 00098G), 2004-2011. The information contained in this Handbook is indicative only. While every effort is made to keep this information up-to-date, the University reserves the right to discontinue or vary arrangements, programs and courses at any time without notice and at its discretion. While the University will try to avoid or minimise any inconvenience, changes may also be made to programs, courses and staff after enrolment. The University may also set limits on the number of students in a course.