ATAX0311 Taxation of Capital Gains

ATAX0311
Postgraduate
6 Units of Credit
Taxation & Business Law

Search Degrees

Find a degree or course

The online version of this course outline is not available, Please visit this page to view the relevant course outlines.

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.

ATAX0311