Capital Gains Tax - TABL5552
Faculty: UNSW Business School
School: School of Taxation and Business Law
Course Outline: TABL5552 Course Outline
Campus: Sydney
Career: Postgraduate
Units of Credit: 6
EFTSL: 0.12500 (more info)
Indicative Contact Hours per Week: 3
Enrolment Requirements:
Prerequisite: LEGT5551 or TABL5551
Equivalent: TABL3752, LEGT5589
CSS Contribution Charge: 3 (more info)
Tuition Fee: See Tuition Fee Schedule
Further Information: See Class Timetable
View course information for previous years.
Description
Capital Gains Tax in Australia potentially applies to an exceptionally wide range of transactions. The disposal of assets, the creation of rights, the granting of leases and options, and the forfeiture and surrender of rights all involve Capital Gains Tax issues. This course examines the basic structural features of Capital Gains Tax in Australia. Issues concerning the scope of Capital Gains Tax and the boundaries between Capital Gains Tax and ordinary income are examined.
Study Levels
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