Property Trusts, Finance and Taxation

Bond University

Course Description

  • Course Name

    Property Trusts, Finance and Taxation

  • Host University

    Bond University

  • Location

    Gold Coast, Australia

  • Area of Study

    Finance, Real Estate

  • Language Level

    Taught In English

  • Course Level Recommendations

    Upper

    ISA offers course level recommendations in an effort to facilitate the determination of course levels by credential evaluators.We advice each institution to have their own credentials evaluator make the final decision regrading course levels.

    Hours & Credits

  • Credit Points

    10
  • Recommended U.S. Semester Credits
    3 - 4
  • Recommended U.S. Quarter Units
    4.5 - 6
  • Overview

    Introduction
    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.

    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.

Course Disclaimer

Courses and course hours of instruction are subject to change.

Eligibility for courses may be subject to a placement exam and/or pre-requisites.

Credits earned vary according to the policies of the students' home institutions. According to ISA policy and possible visa requirements, students must maintain full-time enrollment status, as determined by their home institutions, for the duration of the program.