Taxation of Capital Gains - 2016

To enrol in this unit, you must be accepted into a course from the provider. Read before you start

Unit summary

MT571

  • Level of Study: Postgraduate
  • Study load: 0.125 EFTSL
  • Delivery method: Fully Online
  • Prerequisites: Yes
  • Duration: 13 weeks
  • Government loans available: FEE-HELP
  • Availability for 2016: SP1
  • Availability for 2017: SP1
  • Assessment: Case Study (20%) , Invigilated Exam - Final Examination (50%) - Learn more

Unit provided by

or
2016 Fees
AUD$
Domestic 3,375.00
International 3,625.00

This unit provides detailed examination of the Capital gains tax provisions. It comprises events and assets relating to businesses including partnerships, trusts and companies.

Please Note:  If it’s your first time studying a Curtin University unit you’ll need to complete their compulsory ‘Academic Integrity Program’. It only takes two hours to complete online, and provides you with vital information about studying with Curtin University. The Academic Integrity Program is compulsory, so if it’s not completed your unit grades will be withheld.

Find out more about the Academic Integrity module.

At the completion of this unit students will be able to:

  1. research and analyse Capital Gains Tax legislation and how it applies to a range of personal and business transactions
  2. identify practical Capital Gains Tax issues and construct possible solutions
  3. apply Capital Gains Tax to business and personal transactions
  4. analyse the anti-avoidance provisions and relate how they apply to anti avoidance topics.
  • Case Study (20%)
  • Invigilated Exam — Final Examination (50%)
  • Reflective Task — Weekly Reflection (30%)
For more information on invigilated exams see Exams and results

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.

In order to enrol in this unit, you must be accepted into one of the following courses:

Please visit the course details page and read the Requirements tab for more information about eligibility.

This unit addresses the following topics.

NumberTopic
1Introduction & broad overview of the CGT provision
2CGT events
3CGT assets
4Acquisition of CGT assets
5Capital Proceeds & the cost base
6Exemptions
7Small business CGT concessions
8Partnerships
9Trusts
10Companies
11Roll-overs
12Other assets
13Losses
14Anti-avoidance, integrity measures, tax planning

This unit is delivered using the following methods and materials:

Instructional Methods

  • Web links

Online materials

  • Printable format materials
  • Resources and Links

This unit is a core requirement in the following courses:

This unit may be eligible for credit towards other courses:

  1. 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.
  2. 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 Co-Op textbook list.

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

  • Core Tax Legislation & Study Guide 2016

    By:Barkoczy, Stephen

    ISBN: 9780190304409

    Format:Print

    Supplier:Go to The Co-op Bookshop

  • Australian CGT Handbook 2015-16

    By:Cooper, Evans, Wilson

    ISBN: 9780864699848

    Format:Print

    Supplier:Go to The Co-op Bookshop


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