Taxation of partnerships

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Unit details

Level:   Advanced

Estimated learning duration:   10 hours

CPD:   10 hours

Assessment:   20 multiple choice questions within 60 minutes. 75% pass mark.
2 attempts permitted.

Assumed knowledge:   It is recommended learners complete the Taxation of unincorporated businesses unit prior to undertaking this unit.



Learning outcomes:

  • Revisit basic partnership topics
  • Calculate the net income of a partnership in complex scenarios
  • Calculate the taxable income of a partner in a partnership in complex scenarios
  • Explain the taxation consequences where a partnership agreement is varied
  • Apply relevant taxation integrity measures to partners and partnerships