Taxation of Trusts
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.
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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
You need a high level of proficiency in both written and spoken English.
No additional 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 (30%)
- Research Project (50%)
- Peer Review and Reflection on Group Project (20%)
Current study term: 29 May 22 to 28 Aug 22
Core Tax Legislation and Study Guide 2021