Capital Gains Tax - TABL5552

Faculty: UNSW Business School

School: School of Taxation and Business Law

Course Outline: TABL5552 Course Outline

Campus: Sydney

Career: Postgraduate

Units of Credit: 6

EFTSL: 0.12500 (more info)

Indicative Contact Hours per Week: 3

Enrolment Requirements:

Prerequisite: LEGT5551 or TABL5551

Equivalent: TABL3752, LEGT5589

CSS Contribution Charge: 3 (more info)

Tuition Fee: See Tuition Fee Schedule

Further Information: See Class Timetable

View course information for previous years.


Capital Gains Tax in Australia potentially applies to an exceptionally wide range of transactions. The disposal of assets, the creation of rights, the granting of leases and options, and the forfeiture and surrender of rights all involve Capital Gains Tax issues. This course examines the basic structural features of Capital Gains Tax in Australia. Issues concerning the scope of Capital Gains Tax and the boundaries between Capital Gains Tax and ordinary income are examined.
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