goto UNSW home page  
Contacts Library myUNSW WebCT
Taxation of Capital Gains - ATAX0311
PRINT THIS PAGE
The Red Centre promenade
 
Faculty: Faculty of Law
 
 
School:  Australian School of Taxation
 
 
Course Outline: See below
 
 
Campus: ATAX Campus
 
 
Career: Postgraduate
 
 
Units of Credit: 6
 
 
EFTSL: 0.125 (more info)
 
 
Contact Hours per Week: 0
 
 
Enrolment Requirements:
 
 
Restricted to students enrolled in Program 5540
 
 
Fee Band: 1 (more info)
 
 
Further Information: See Class Timetable
 
 

Description

This course centres upon the basic structure and central concepts of the Australian Capital Gains Tax. It considers the policy rationale for taxing capital gains, and provides in-depth technical analysis of the legislation. It covers the general scheme, detailed calculation provisions, the impact of CGT on entities (such as companies, trusts and partnerships) and on specific assets, and the CGT concessions that exist in the roll-over and exemption provisions for individuals and large and small businesses. The course explores some of the key anti-avoidance provisions that exist, and aims to provide a thorough understanding of the key aspects of the Australian CGT.


Course Objectives

The objectives of this course are to give a clear understanding of the reasons for the introduction of a Capital Gains Tax in Australia, and to give a grounding in its scope and application in a variety of situations.

More specifically, this course aims to:
  • facilitate students' understanding of the rationale for taxing capital gains, and provide an understanding of the scheme of capital gains taxation in Australia
  • enable students to determine the application of the CGT provisions in any given case
  • develop students' skills of statutory construction and their ability to critically review interpretations of legislative provisions
  • prepare students for more complex problem-solving in future courses.

Modes of Delivery

CBD Evening Class
Flexible Learning

Assessment

Graduate Diploma in Advanced Taxation
Assignment 1 2500 words 25%
Assignment 2 2500 words 25%
Final Examination Open book 50%

Pass Requirements

  • 50 per cent or more of the total marks available in the course and
  • at least 40 per cent of the marks available for the final examination in the course.

URL for this page:

© The University of New South Wales (CRICOS Provider No.: 00098G), 2004-2011. The information contained in this Handbook is indicative only. While every effort is made to keep this information up-to-date, the University reserves the right to discontinue or vary arrangements, programs and courses at any time without notice and at its discretion. While the University will try to avoid or minimise any inconvenience, changes may also be made to programs, courses and staff after enrolment. The University may also set limits on the number of students in a course.