goto UNSW  home page  
Contacts Library myUNSW WebCT
 Capital Gains Tax - LEGT3752
PRINT THIS PAGE
 Students studying
   
   
 
Campus: Kensington Campus
 
 
Career: Undergraduate
 
 
Units of Credit: 6
 
 
EFTSL: 0.125 (more info)
 
 
Contact Hours per Week: 3
 
 
Enrolment Requirements:
 
 
Prerequisite: LEGT2751
 
 
Session Offered: See Class Timetable
 
 
Fee Band: 3 (more info)
 
  

Description

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 then examined through a series of business related case studies. The Australian approach to taxing capital gains is compared with the approach taken by some of our major trading partners and reform options are discussed.

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.