UNSW Handbook Course - Principles of Capital Gains Taxation

Principles of Capital Gains Taxation - ATAX0108


	Faculty: Law
	School: Board of Studies in Taxation
	Contact: Evans,Christopher C
	Campus: ATAX Campus
	Career: Postgraduate
	Units of Credit: 6
	Contact Hours per Week: 0
	Offered: Semester 2 2005
	Fee Band: 1

Description

This course deals with Australia's capital gains tax regime. The course begins with a study of the theory behind taxing capital gains and its place in the income tax base. This is followed by an examination of the background leading to the introduction of Australia's first system for taxing capital gains and why that system was altered to our present system. The main features of the current legislation are then examined in detail, including its structure, main concepts and principal operative provisions. The course concludes with a look at the main concessions and exemptions available to individuals and small business. Recommended Prior Knowledge: Completion of ATAX0100

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