BTF4460

Capital gains tax

(BUS)

Associate Professor Stephen Barkoczy

6 points + 3 hours per week + First semester + Caulfield + Prerequisite: BTX3931 or equivalent

Synopsis: Topics include assets, acquisitions and disposals; calculation of net capital gains and losses and tax payable; application of capital gains tax to trusts, companies, shareholders, partnerships, superannuation funds, deceased estates, lease transactions; international aspects of capital gains tax; exemptions; roll-over provision; avoidance of capital gains tax.

Assessment: Optional assignment (5000 words): 50% + Examination (3 hours, open-book): 50% or 100%