BTF4460

Capital gains tax (6 points)

(BUS)

Leader: Associate Professor Stephen Barkoczy

Offered:
Caulfield Summer 2004 (On-campus)

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: Optional research assignment (2000 words): 20% + Examination (3 hours, open-book): 80% or 100%

Contact Hours: 3 hours per week