Study method
100% online
Available loans
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Assessments
Subjects may require attendance
Prior study
Required
Start your career with Curtin’s globally recognised courses and extensive industry connections. Through OUA, our online courses offer an interactive and collaborative learning experience that gets you the same degree as if you studied on campus. Curtin is a global university with a vibrant culture of innovation and collaboration and is ranked in the top one per cent of universities worldwide.
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Subject details
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- 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
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Study resources
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Instructional methods
- Web links
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Online materials
- Resources and Links
- Printable format materials
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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.
- Weekly Reflection (20%)
- Case Study (30%)
- Final Invigilated Examination (50%)
