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Subject details

At the completion of this subject 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.
    • Introduction & broad overview of the CGT provision
    • CGT events
    • CGT assets
    • Acquisition of CGT assets
    • Capital Proceeds & the cost base
    • Exemptions
    • Small business CGT concessions
    • Partnerships
    • Trusts
    • Companies
    • Roll-overs
    • Other assets
    • Losses
    • Anti-avoidance, integrity measures, tax planning
  • Study resources

    • Instructional methods

      • Web links
    • Online materials

      • Resources and Links
      • Printable format materials

You must have successfully completed the following subject(s) before starting this subject:

CUR-MT531-Fundamentals of Australian Tax Law

Special requirements

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.

  • Final Invigilated Examination (50%)
  • Case Study (20%)
  • Weekly Reflection (30%)

Textbook information is pending.

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