LAWS6169 - Capital Gains Tax

Objectives

• Examine the basic structure and core concepts of the CGT, and the specialist provisions that apply in a range of commercial and non-commercial contexts, such as the formation and sale of a business, conveyancing and property development, commercial and family litigation, and the settlement and administration of trusts.

Content

Relevant matters handled by legal and accounting professionals that have Capital Gains Tax (“CGT”) implications - ranging from a simple conveyance or will, to a real estate development or litigation settlement.; CGT as a major issue for all taxpayers and their advisors; the pervasive reach of the CGT provisions; straightforward commercial and domestic transactions that give rise to complex CGT issues.

This unit replaced Capital Gains Tax Problems in Practice.

Session

Semester 2 2010
Wednesday Evenings, 6-8pm

The timetable is subject to frequent changes. Please refer to the latest version of the Postgraduate Timetable.

Assessment

• 1 x 3,000 Word Assignment (30%)
  1 x 2 Hour Exam (70%)

Courses this unit is available in

Master of Laws | Graduate Diploma in Law | Master of Global Law | Master of Business Law | Master of Taxation | Graduate Diploma in Taxation