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Unit of study_

Taxation of Partnerships and Trusts - LAWS6118

Year - 2020

This advanced unit examines the policy and practical issues that arise in Australia for the taxation of income derived through partnerships and trusts which are generally transparent for tax purposes, with a twofold focus: first for private business and investment; secondly for collective investment. The unit covers: problems and policies for taxing entities (partnerships and trusts contrasted with companies); classification of entities for tax purposes; taxation of partners and trust beneficiaries in a private business/high wealth context; taxation of collective investment vehicles mainly in the form of trusts and partnerships, including Attribution Managed Investment Trusts, Corporate Collective Investment Vehicles, Managed Investment Trusts, listed investment companies, public trading trusts, limited partnerships, venture capital, foreign hybrids, and investment manager regime.

2x2-hr lecture/week. Classes are held every Mon and Thu 6-8pm. First class commences on Mon 3 Aug and concludes on Thu 17 Sep 2020.

in-class assessment (30%) and 2hr exam (70%)

Additional information
Academic Profile The unit is also available on a Continuing Professional Development basis

Assumed knowledge
It is assumed that students undertaking this unit have an understanding of Australian income taxation law commensurate with that which would be obtained from completing undergraduate study in Australian taxation law or five years working with Australian tax law in a law or accounting practice in an industry role or in the Australian Taxation Office. For students who do not have such knowledge or work experience they first should undertake LAWS6825 Introduction to Australian Business Tax before enrolling in this unit.


Faculty: Sydney Law School

Semester 2 Early

03 Aug 2020

Department/School: Law
Study Mode: Normal (lecture/lab/tutorial) evening
Census Date: 31 Aug 2020
Unit of study level: Postgraduate
Credit points: 6.0
EFTSL: 0.125
Available for study abroad and exchange: No
Faculty/department permission required? Yes
More details
Unit of Study coordinator: Prof Richard Vann
HECS Band: 3
Courses that offer this unit

Non-award/non-degree study If you wish to undertake one or more units of study (subjects) for your own interest but not towards a degree, you may enrol in single units as a non-award student. Cross-institutional study If you are from another Australian tertiary institution you may be permitted to undertake cross-institutional study in one or more units of study at the University of Sydney.

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