Taxation of Trusts
Postgraduate | CUR-MT568 | 2024
Appraise the principles that trusts are based on, and examine ways that trusts can be taxed.Find out what happens when trusts are terminated. Formulate solutions to tax problems. Discuss express trusts and non-resident trust estates.
- Study method
- 100% online
- 100% online
- Enrol by
- 19 May 2024
- Entry requirements
- Prior study needed
- 13 weeks
- Start dates
- 27 May 2024
Taxation of Trusts
About this subject
At the completion of this subject students will be able to:
- interpret the law of trusts and taxation of trusts principles in the use of trusts as an effective tax planning vehicle
- evaluate strategies for the resolution of problems when using trusts
- create innovative solutions and draft appropriate responses to posed tax questions
- understand and be able to use trusts to manage assets including indigenous land.
- 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
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 Integritymodule.
- Reflection on unit outcomes including group processes (10%)
- Group Project with presentation and written report (45%)
- Research Project (45%)
For textbook details check your university's handbook, website or learning management system (LMS).
Start your career with Curtin’s globally recognised courses and extensive industry connections. Through OUA, their online courses offer an interactive and collaborative learning experience that gets you the same degree as if you studied on campus. Curtin is a global university with a vibrant culture of innovation and collaboration and is ranked in the top one per cent of universities worldwide.
Learn more about Curtin University.
Explore Curtin courses.
- QS Ranking 2024:
- Times Higher Education Ranking 2024:
You need a high level of proficiency in both written and spoken English.
No additional requirements
- 0.125 EFTSL
- This is in the range of 10 to 12 hours of study each week.
Equivalent full time study load (EFTSL) is one way to calculate your study load. One (1.0) EFTSL is equivalent to a full-time study load for one year.
Find out more information on Commonwealth Loans to understand what this means to your eligibility for financial support.
What to study next?
Once you’ve completed this subject it can be credited towards one of the following courses
Single subject FAQs
Single subjects are the individual components that make up a degree. With Open Universities Australia, you’re able to study many of them as stand-alone subjects, including postgraduate single subjects, without having to commit to a degree.
Each of your subjects will be held over the course of a study term, and they’ll usually require 10 to 12 hours of study each week. Subjects are identified by a title and a code, for example, Developmental Psychology, PSY20007.
First, find the degree that you would like to study on our website.
If that degree allows entry via undergraduate subjects, there will be information about this under the Entry Requirements section. You will find a list of 2-4 open enrolment subjects you need to successfully complete to qualify for admission into that qualification.
Once you pass those subjects, you will satisfy the academic requirements for the degree, and you can apply for entry.
Our student advisors are here to help you take that next step, so don’t hesitate to reach out when you’re ready! We’ve also made it easier to figure out the right way to get started on our pathways page.
When you’ve made your choice, click ‘Enrol now’ on the relevant course page and follow the prompts to begin your enrolment. We’ll ask you to supply some supporting documentation, including proof of your identity, your tax file number, and a unique student identifier (USI) during this process.
Your university will get in touch with you via email to confirm whether or not your application has been successful.
If you get stuck at any time, reach out to us and we’ll talk you through it.
You can also take a look at our online self-service enrolling instructions .
Close of enrolment times vary between universities and subjects. You can check the cut-off dates for upcoming study terms by visiting key dates.