BTF3131

Capital gains tax

(BUS)

Not offered in 2002

To be advised

6 points + 3 hours per week + First or second semester + Caulfield + Prerequisite: BTF2931/BTF3931

Synopsis: 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 provisions; avoidance of capital gains tax.

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