77796 Taxation of Partnerships and Trusts

6cp
Requisite(s): 60 credit points of completed study in C04148 Master of Law and Legal Practice
These requisites may not apply to students in certain courses.
There are also course requisites for this subject. See access conditions.
Postgraduate

This subject provides a theoretical and practical overview of the taxation of partnerships and trusts and the taxation of partners and beneficiaries in respect of their interests in those entities. The topics include the calculation of net income or losses of partnerships and trusts and the allocation of net income/losses to partners and net income to beneficiaries. The impact of variations in partnership and trust interests and the application of the capital gains tax provisions to dealings with these entities are also considered.

Fee information

2008 contribution for post-2008 Commonwealth-supported students: $1,062.38
Note: Students who commenced prior to 1 January 2008 should consult the Student contribution charges for Commonwealth supported students
Not all students are eligible for Commonwealth Supported places.

2008 amount for undergraduate domestic fee-paying students: $2,544.00

Note: Fees for Postgraduate domestic fee-paying students and international students are charged according to the course they are enrolled in. Students should refer to the Annual Fees Schedule.

Subject EFTSL: 0.125

Access conditions

Note: The requisite information presented in this subject description covers only academic requisites. Full details of all enforced rules, covering both academic and admission requisites, are available at Access conditions and My Student Admin.