Capital Gains Tax - TABL3752

Faculty: UNSW Business School

School: School of Taxation and Business Law

Course Outline: TABL3752 Course Outline

Campus: Sydney

Career: Undergraduate

Units of Credit: 6

EFTSL: 0.12500 (more info)

Indicative Contact Hours per Week: 3

Enrolment Requirements:

Prerequisite: LEGT2751 or TABL2751 or LAWS3147

Equivalent: TABL5552, LEGT5589

Excluded: LEGT7753

CSS Contribution Charge: 3 (more info)

Tuition Fee: See Tuition Fee Schedule

Further Information: See Class Timetable

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 examined.