- Introduction & broad overview of the CGT provision
- CGT events
- CGT assets
- Acquisition of CGT assets
- Capital Proceeds & the cost base
- Small business CGT concessions
- Other assets
- Anti-avoidance, integrity measures, tax planning
- Web links
- Resources and Links
- Printable format materials
- Assignment 1 - Final Examination (50%)
- Assignment 2 - Case Study (20%)
- Assignment 3 - Weekly Reflection (30%)
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
You must have successfully completed the following subject(s) before starting this subject:
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.