UNSW Handbook Course - Taxation of Property Transactions

Taxation of Property Transactions - ATAX0355


	Faculty: Law
	School: Board of Studies in Taxation
	Contact: Payne,Garry Leonard
	Campus: ATAX Campus
	Career: Postgraduate
	Units of Credit: 6
	Contact Hours per Week: 0
	Enrolment Requirements:
	Restricted to students enrolled in Programs 5540
	Offered: Semester 1 2005
	Fee Band: 1

Description

Property transactions are one of the most common and significant dealings within most tax bases. This course examines all income tax, CGT, GST, land tax and stamp duty consequences of acquiring, holding, developing, building on, leasing, disposing of or otherwise dealing with land and buildings, including investment options such as property trusts and their structuring. Income tax considerations dealt with include property sale or development, financing, income recognition, rent, home offices, lease incentives and deductions. CGT, GST, land tax and stamp duty as applied to freehold, leasehold, residential and commercial property are considered, including their many special rules and concessions. Recommended Prior Knowledge: Completion of ATAX0008 or ATAX0311 or equivalent and ATAX0323 or equivalent.

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