Taxation of Trusts (Previously Taxation (Trusts)) - 2016

To enrol in this unit, you must be accepted into a course from the provider. Read before you start

Unit summary


  • Level of Study: Postgraduate
  • Study load: 0.125 EFTSL
  • Delivery method: Fully Online
  • Prerequisites: Yes
  • Duration: 13 weeks
  • Government loans available: FEE-HELP
  • Availability for 2016: SP3
  • Availability for 2017: SP3
  • Assessment: Case Study (25%) , Invigilated Exam (50%) - Learn more

Unit provided by

2016 Fees
Domestic 3,375.00
International 3,625.00

This unit explores the historical background to the development of equitable remedies and provides an introduction to trusts within an overview of various trust structures. It examines the taxation of trust distribution and the taxation of other types of trusts.

Please Note:  If it’s your first time studying a Curtin University unit you’ll need to complete their compulsory ‘Academic Integrity Program’. It only takes two hours to complete online, and provides you with vital information about studying with Curtin University. The Academic Integrity Program is compulsory, so if it’s not completed your unit grades will be withheld.

Find out more about the Academic Integrity module.

At the completion of this unit students will be able to:

  1. apply the common law of trusts and taxation of trusts principles in the use of trusts as an effective tax planning vehicle
  2. evaluate strategies for the resolution of problems when using trusts
  3. create innovative solutions and draft appropriate responses to posed tax questions.
  • Case Study (25%)
  • Invigilated Exam (50%)
  • Tutorial topics (25%)
For more information on invigilated exams see Exams and results

Mandatory prerequisites

You must have successfully completed the following unit(s) before starting this unit:

If you have completed equivalent study at another university, please contact a Student Advisor for advice.

You need a high level of proficiency in both written and spoken English.

In order to enrol in this unit, you must be accepted into one of the following courses:

Please visit the course details page and read the Requirements tab for more information about eligibility.

This unit addresses the following topics.

1Equity, fiduciary relationships
2Introduction to trusts
3Certainties of an express trust
4Termination of trusts
5Implied and constructive trusts
6Taxation of trust distribution
7Capital gains tax and trusts
8Non-resident trust estates
9Taxation of other types of trusts
10Personal exertion trusts
11Service trusts

This unit is delivered using the following methods and materials:

Instructional Methods

  • Web links

Online materials

  • Printable format materials
  • Resources and Links

This unit is a core requirement in the following courses:

This unit may be eligible for credit towards other courses:

  1. Many undergraduate courses on offer through OUA include 'open elective' where any OUA unit can be credited to the course. You need to check the Award Requirements on the course page for the number of allowed open electives and any level limitations.
  2. In other cases, the content of this unit might be relevant to a course on offer through OUA or elsewhere. In order to receive credit for this unit in the course you will need to supply the provider institution with a copy of the Unit Profile in the approved format, which you can download here. Note that the Unit Profile is set at the start of the year, and if textbooks change this may not match the Co-Op textbook list.

Textbook information for this unit is currently being updated and will be available soon. Please check back regularly for updates. Alternatively, visit the The Co-op website and enter the unit details to search for available textbooks.

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