Taxation of Trusts - TABL5505
Faculty: UNSW Business School
School: School of Taxation and Business Law
Course Outline: TABL5505 Course Outline
Campus: Sydney
Career: Postgraduate
Units of Credit: 6
EFTSL: 0.12500 (more info)
Indicative Contact Hours per Week: 0
Enrolment Requirements:
Restricted to student in Program 5231,5540,5740,8428,9200,9210,9231,9255,9257,9260,9273.Stream TABLBS9250,TABLDS9250,TABLFS9250,TABLIS9250.NOTE: Student in 5231,5740,8428,9200,9210,9231 must complete TABL5551orTABL5901 before enroling in this course
Equivalent: ATAX0405
Excluded: ATAX0305, ATAX0505, TABL3005, 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
As in many other areas of taxation, the analysis of the tax treatment of trusts necessarily involves a consideration of capital gains tax issues. You may, accordingly, benefit from undertaking the course TABL5515 Taxation of Capital Gains prior to, or concurrently with, this course.