BTF5530

Capital gains tax

(BUS)

Associate Professor Stephen Barkoczy

12 points + 3 hours per week + Caulfield

Synopsis: Topics include assets; CGT events; calculation of net capital gains and losses; 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.

Assessment: Research assignment (5000-7000 words): 50% + Examination (open-book 3 hours): 50%