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SSUD12-202: Property Trusts, Finance and Taxation

Description

This subject describes the origins and history of REIT's both internationally and in Australia and examines the asset classes over the economic and investment cycles. The application of portfolio theory is also covered and focuses on the role real estate assets in both listed and unlisted forms can play in creating a diversified portfolio. Specific industry topics are analysed including REIT capital structure, fund evaluation and performance measurement. Additionally, the subject analyses the taxation in the property development and investment processes including corporate and individual income taxation structures, capital gain taxation, goods and service tax implications and various type of depreciation, capital allowances and research and development allowances.

Subject details

Type: Undergraduate Subject
Code: SSUD12-202
EFTSL: 0.125
Faculty: Faculty of Society and Design
Semesters offered:
  • January 2022 [Standard Offering]
  • January 2023 [Standard Offering]
Credit: 10
Subject fees:
  • Commencing in 2021: $3,890.00
  • Commencing in 2022: $3,950.00
  • Commencing in 2023: $4,050.00
  • Commencing in 2021: $5,260.00
  • Commencing in 2022: $5,260.00
  • Commencing in 2023: $5,400.00

Learning objectives

1. Demonstrate an understanding of the financial system and tax regime and the implications of financing decisions and tax strategies. 2. Understand the history and composition of the diverse REIT industry. 3. Gain insight into modern portfolio theory and its application to real estate markets. 4. Understand how REIT funds operate and the various structures used to manage funds in the industry.

Enrolment requirements

Requisites:

Nil

Assumed knowledge:

Assumed knowledge is the minimum level of knowledge of a subject area that students are assumed to have acquired through previous study. It is the responsibility of students to ensure they meet the assumed knowledge expectations of the subject. Students who do not possess this prior knowledge are strongly recommended against enrolling and do so at their own risk. No concessions will be made for students’ lack of prior knowledge.

Restrictions:

Subject dates

  • Standard Offering
    Enrolment opens: 14/11/2021
    Semester start: 17/01/2022
    Subject start: 17/01/2022
    Cancellation 1: 31/01/2022
    Cancellation 2: 07/02/2022
    Last enrolment: 30/01/2022
    Withdraw - Financial: 12/02/2022
    Withdraw - Academic: 05/03/2022
    Teaching census: 11/02/2022
  • Standard Offering
    Enrolment opens: 13/11/2022
    Semester start: 16/01/2023
    Subject start: 16/01/2023
    Cancellation 1: 30/01/2023
    Cancellation 2: 06/02/2023
    Last enrolment: 29/01/2023
    Withdraw - Financial: 11/02/2023
    Withdraw - Academic: 04/03/2023
    Teaching census: 10/02/2023
Standard Offering
Enrolment opens: 14/11/2021
Semester start: 17/01/2022
Subject start: 17/01/2022
Cancellation 1: 31/01/2022
Cancellation 2: 07/02/2022
Last enrolment: 30/01/2022
Withdraw - Financial: 12/02/2022
Withdraw - Academic: 05/03/2022
Teaching census: 11/02/2022