Taxation of Trusts - ATAX0405
Faculty: Australian School of Business
School: Australian School of Taxation and Business Law
Course Outline: ATAX0405 Course Outline
Campus: ATAX Campus
Career: Postgraduate
Units of Credit: 6
EFTSL: 0.12500 (more info)
Indicative Contact Hours per Week: 0
Enrolment Requirements:
Restricted to students enrolled in Programs 9250, 9255, 9260, 9270, 9200, 9210, 9230 or 5740 or 9257 or 9231 or 5231 or 9273
Excluded: ATAX0305, ATAX0505, ATAX0605
CSS Contribution Charge: 3 (more info)
Tuition Fee: See Tuition Fee Schedule
Further Information: See Class Timetable
View course information for previous years.
Description
This course is mainly concerned with establishing when the primary rule applies, and when it is displaced by the exceptional rules. An understanding of the specific tax treatment of trusts is important to any student setting out to acquire, or refine, an understanding of the Australian tax system.
Recommended Prior Knowledge
Course Objectives
Main Topics
- Taxation of income of trusts
- The trust loss measures and family trust elections
- General anti-avoidance and other integrity measures
- Application of capital gains tax to trusts.
- Streaming of capital gains and franked dividends
Course Texts
Order from UNSW Bookshop:
http://www.bookshop.unsw.edu.au/atax.html