LAWS5234 信托税务 · Taxation of Trusts

LAWS5234 是西澳大学(University of Western Australia,UWA)的一门课,开设在Law School,属于 Society and Culture 领域。这一页汇总它的课程目录信息和西澳学生留下的评价。

课程信息

中文课名:信托税务

课程类型:Postgraduate unit

学分:6

课程领域:Society and Culture

所属学院:Law School

层级:Postgraduate Level 5

目录年份:2026

课程简介

This unit covers the complex Australian taxation of trusts in relation to both domestic and foreign trusts. Core issues examines are—the nature of a trust; trusts in tax legislation; the statutory scheme in trust taxation; present entitlement; streaming of trust income; anti-avoidance; trust losses; capital gains and trusts; taxation of non-resident trusts and taxation of non-resident trust beneficiaries.

学生评价、难度与工作量

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