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Taxation of capital gains (6 points)


Leader: Mr Terry Murphy

Not offered in 2003.

Synopsis: A detailed analysis of Australia's capital gains provisions from a practical perspective. The integration of the capital gain provisions in Part 3 of the Income Tax Assessment Act 1997 with other provisions of the Act, especially s.6. The concepts of 'an asset' and 'acquisition and disposal'. The application of Part IIIA to corporations (and, in particular, corporate reorganisations), family arrangements and trusts.

Assessment: Examination: 50% + Written paper (each student will be required to prepare a topic for class discussion which will form the basis for their written paper): 50%

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