Taxation of Capital Gains - TABL5515
Faculty: UNSW Business School
School: School of Taxation and Business Law
Course Outline: TABL5515 Course Outline
Campus: Sydney
Career: Postgraduate
Units of Credit: 6
EFTSL: 0.12500 (more info)
Indicative Contact Hours per Week: 0
Enrolment Requirements:
In program: 5231, 5540, 5740, 7321, 8428, 9200, 9210, 9231, 9255, 9257, 9260, 9273, TABLBS9250,TABLDS9250,TABLFS9250,TABLIS9250. Student in 5231, 5740, 8428, 9200, 9210, 9231 must complete TABL5551 or TABL5901 or equivalent before enrolling.
Excluded: ATAX0311, ATAX0511
CSS Contribution Charge: 3 (more info)
Tuition Fee: See Tuition Fee Schedule
Further Information: See Class Timetable
Description
This course centres upon the basic structure and central concepts of the Australian Capital Gains Tax. It considers the policy rationale for taxing capital gains, and provides in-depth technical analysis of the legislation. It covers the general scheme, detailed calculation provisions, the impact of CGT on entities (such as companies, trusts and partnerships) and on specific assets, and the CGT concessions that exist in the roll-over and exemption provisions for individuals and large and small businesses. The course explores some of the key anti-avoidance provisions that exist, and aims to provide a thorough understanding of the key aspects of the Australian CGT.