Taxation of Trusts

• • Equity, fiduciary relationships and Introduction to trusts
  • Express trust
  • Other types of trusts including indigenous charitable trusts
  • Termination of Trusts
  • Taxation of trust distribution
  • Capital gains tax and trusts
  • Taxation of other types of trust
  • Tax Effect of Non Arms Length Arrangements
  • Integrity Measures
  • Family Trusts & Trust Losses

Others

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

Special requirements

No special requirements

This subject was previously known as Taxation (Trusts).

This subject 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 subject 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 subject grades will be withheld.

Find out more about the Academic Integrity module.

• Group Project and Peer Review (30%)
• Research Brief (40%)
• Take home exam (30%)