Taxation of Capital Gains (Previously Taxation (Capital Gains))
MT571
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Level of study: What does Postgraduate mean?
Postgraduate
EFTSL: What does EFTSL mean?
0.125
Delivery Method: What does delivery method mean?
Fully Online
Prerequisites: What are the prerequisites?
Availability: What is a Study period?
For enrolment (2012): For forward planning* (2013): What is Forward Planning?- SP1
- -
- -
- SP4
Duration:
13 weeks
Government loans available:
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Fee: Fees (current and planned)
- Domestic student fee:
- $2,925.00 (AUD)
- International student fee:
- $3,150.00 (AUD)
Description
This unit provides detailed examination of the Capital Gains Tax provisions. It comprises events and assets relating to businesses including partnerships, trusts and companies.
Enrolment Restriction
In order to enrol in this unit, you must be accepted into one of the following courses:
If you wish to seek approval to enrol in this unit without being accepted in a course, please contact OUA regarding the process.
Prerequisites
Mandatory prerequisites
You must have successfully completed the following unit(s) before starting this unit:
If you have completed equivalent study at another university, please contact a Student Advisor for advice.
Assessment
- Case Study (25%)
- Case Study 2 (25%)
- Invigilated Exam (50%)
Learning Outcomes
At the completion of this unit students will be able to:
- research and analyse Capital Gains Tax legislation and how it applies to a range of personal and business transactions
- identify practical Capital Gains Tax issues and construct possible solutions
- apply Capital Gains Tax to business and personal transactions
- analyse the anti-avoidance provisions and relate how they apply to anti-avoidance topics.
Topics
This unit addresses the following topics.
| Number | Topic |
|---|---|
| 1 | Introduction & broad overview of the CGT provision |
| 2 | CGT events |
| 3 | CGT assets |
| 4 | Acquisition of CGT assets |
| 5 | Capital Proceeds & the cost base |
| 6 | Exemptions |
| 7 | Small business CGT concessions |
| 8 | Partnerships |
| 9 | Trusts |
| 10 | Companies |
| 11 | Roll-overs |
| 12 | Other assets |
| 13 | Losses |
| 14 | Anti-avoidance, integrity measures, tax planning |
Study Resources
This unit is delivered using the following methods and materials:
Instructional Methods
- Web links
Online materials
- Printable format materials
- Resources and Links
Textbooks are subject to change within the academic year. Students are advised to purchase their books no earlier than one to two months before the start of a unit.
Click on the titles of the listed books below to find out more:
Required textbooks
There are no required textbooks for this unit.
Recommended textbooks
Relevant Courses
This unit is a core requirement in the following courses:
This unit is an approved elective in the following courses:
This unit may be eligible for credit towards other courses:
- Many undergraduate courses on offer through OUA include 'open elective' where any OUA unit can be credited to the course. You need to check the Award Requirements on the course page for the number of allowed open electives and any level limitations.
- In other cases, the content of this unit might be relevant to a course on offer through OUA or elsewhere. In order to receive credit for this unit in the course you will need to supply the provider institution with a copy of the Unit Profile in the approved format, which you can download here. Note that the Unit Profile is set at the start of the year, and if textbooks change this may not match the Unibooks textbook list.
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