Taxation of Capital Gains

• • Introduction and broad overview
  • CGT Events
  • CGT Assets including leases
  • Capital Proceeds, Cost Base
  • Calculating Gains and Losses
  • Exemptions including Main Residence Exemption & Rollovers
  • Partnerships
  • Deceased Estates
  • Trusts
  • Companies

In order to enrol in this subject, you must be accepted into one of the following degrees:

Core

• CUR-TAX-MAS-2021
• CUR-TAX-MAS-2022

Elective

• OUA-PSU-GCE-2021
• UNE-PRO-GCE-2021
• OUA-PSU-GCE-2022
• UNE-PRO-GCE-2022

Additional requirements

No additional 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%)

Current study term: 27 Feb 22 to 29 May 22