Taxation of Capital Gains
Magnify your understanding of capital gains tax provisions.Find out how the legislation impacts personal and business transactions. Consider exemptions, partnerships and anti-avoidance measures. Identify the concessions afforded to small businesses.
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At the completion of this subject 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.
- Introduction and broad overview
- CGT Events
- CGT Assets including leases
- Capital Proceeds, Cost Base
- Calculating Gains and Losses
- Exemptions including Main Residence Exemption & Rollovers
- Deceased Estates
In order to enrol in this subject, you must be accepted into one of the following degrees:
No special requirements
This subject 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 subject 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 subject grades will be withheld.
Find out more about the Academic Integrity module.
- Weekly Reflection (20%)
- Case Study (40%)
- Take home exam - non invigilated (40%)