Taxation of Capital Gains - TABL5515

Faculty: Australian School of Business

School: Australian School of Taxation and Business Law

Course Outline: TABL5515 Course Outline

Campus: Sydney

Career: Postgraduate

Units of Credit: 6

EFTSL: 0.12500 (more info)

Indicative Contact Hours per Week: 0

Enrolment Requirements:

Restricted to students enrolled in Program 5231, 5272, 5273, 5540, 5740, 9200, 9210, 9230, 9231, 9255, 9257, 9260, 9270, 9273, Streams ATAXBS9250, ATAXDS9250, ATAXFS9250,

Equivalent: ATAX0411

Excluded: ATAX0311, ATAX0511

CSS Contribution Charge: 3 (more info)

Tuition Fee: See Tuition Fee Schedule

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.