Taxation of Companies, Trusts and Partnerships - TABL5913
Faculty: UNSW Business School
School: School of Taxation and Business Law
Course Outline: TABL5913 Course Outline
Campus: Sydney
Career: Postgraduate
Units of Credit: 6
EFTSL: 0.12500 (more info)
Indicative Contact Hours per Week: 0
Enrolment Requirements:
Restricted to students enrolled in Programs 7541, 5541 or 9257
Equivalent: ATAX0113
Excluded: TABL2013, ATAX0013
CSS Contribution Charge: 3 (more info)
Tuition Fee: See Tuition Fee Schedule
Further Information: See Class Timetable
View course information for previous years.
Description
The course looks at the income taxation of the partnership or, more accurately, the partners. This includes the basis for allocating income and losses between partners. It deals with the basic capital gains tax framework on each of the vehicles. It gives a brief overview of the main heads of entity tax avoidance. These are then examined in the context of the push for tax neutrality.
Recommended Prior Knowledge
TABL5901 Principles of Australian Taxation Law Students without this prior knowledge may find that they need to take steps to ensure adequate understanding of the related area. Note: as some area of tax law are interrelated in some courses, we recommend that students either have prior knowledge of the related area or study another course in that area concurrently.