Taxation of Trusts

• Topics

  • Equity, fiduciary relationships
  • Introduction to trusts
  • Certainties of an express trust
  • Termination of trusts
  • Implied and constructive trusts
  • Taxation of trust distribution
  • Capital gains tax and trusts
  • Non-resident trust estates
  • Taxation of other types of trusts
  • Personal exertion trusts
  • Service trusts

• Study resources

  • Instructional Methods

    • Web links

  • Online Materials

    • Resources and Links
    • Printable format materials

Entry Requirements

You must either have successfully completed the following subject(s) before starting this unit, or currently be enrolled in the following subject(s); or enrol in the following subject(s) to study at the same time or prior to this subject:

CUR-MT531-Fundamentals of Australian Tax Law

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.

• Research Paper (25%)
• Invigilated Exam (50%)
• Group Project and Report (25%)

Textbooks are subject to change within the academic year. Students are advised to purchase their books no earlier than one to two months before the start of a subject.

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