Postgraduate CUR-MT571-2018

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.

Student rating

N/A

Study method

100% online

Available loans

FEE-HELP

Assessments

Subjects may require attendance

Prior study

Required

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University ranking

2018

Subject details

What you'll learn

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.

Topics covered

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

Entry requirements

Entry Requirements

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

Description

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.

Assessments

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

Textbooks

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 subject.

View textbooks

Related Degrees

postgraduate OUA-PSU-GCE-2018

Postgraduate Single Subjects