BTF5530

Advanced capital gains tax (12 points)

(BUS)

Leader: Associate Professor Stephen Barkoczy

Offered:
Not offered in 2003.

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%

Contact Hours: 3 hours per week