Enrolments for 2022 have closed.
Taxation of Capital Gains
Postgraduate | CUR-MT571 | 2022
Course information for 2022 intake View information for 2024 course intake
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.
- Study method
- 100% online
- Assessments
- 100% online
- Entry requirements
- Part of a degree
- Duration
- -
FEE-HELP available
Taxation of Capital Gains
About this subject
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.
- 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
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%)
For textbook details check your university's handbook, website or learning management system (LMS).
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Entry requirements
Part of a degree
To enrol in this subject you must be accepted into one of the following degrees:
Core
- CUR-TAX-MAS-2022 - Master of Taxation
Elective
- OUA-PSU-GCE-2022 - Postgraduate Single Subjects
- UNE-PRO-GCE-2022 - Graduate Certificate in Professional Practice
Additional requirements
No additional requirements
Study load
- 0.125 EFTSL
- This is in the range of 10 to 12 hours of study each week.
Equivalent full time study load (EFTSL) is one way to calculate your study load. One (1.0) EFTSL is equivalent to a full-time study load for one year.
Find out more information on Commonwealth Loans to understand what this means to your eligibility for financial support.
Related degrees
Once you’ve completed this subject it can be credited towards one of the following courses
PostgraduateCUR-TAX-MAS
PostgraduateOUA-PSU-GCE
PostgraduateUNE-PRO-GCE