Enrolments for 2022 have closed.
Taxation of Trusts
Postgraduate | CUR-MT568 | 2022
Course information for 2022 intake View information for 2024 course intake
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
- Assessments
- 100% online
- Entry requirements
- Part of a degree
- Duration
- 13 weeks
FEE-HELP available
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 Integrity module.
- Group Project (30%)
- Research Project (50%)
- Peer Review and Reflection on Group Project (20%)
For textbook details check your university's handbook, website or learning management system (LMS).
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Entry requirements
Part of a degree
To enrol in this subject you must be accepted into one of the following degrees:
Core
- CUR-TAX-MAS-2022 - Master of Taxation
Elective
- OUA-PSU-GCE-2022 - Postgraduate Single Subjects
- UNE-PRO-GCE-2022 - Graduate Certificate in Professional Practice
Others
You need a high level of proficiency in both written and spoken English.
Additional requirements
No additional requirements
Study load
- 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.
Related degrees
Once you’ve completed this subject it can be credited towards one of the following courses
PostgraduateCUR-TAX-MAS
PostgraduateOUA-PSU-GCE
PostgraduateUNE-PRO-GCE