BTF5230

Taxation of capital gains ( 6 points, SCA Band 3, 0.125 EFTSL)

Leader: Dr Bill Orow

Offered:
Not offered in 2005.

Synopsis: Topics include CGT assets, CGT events; calculation of net capital gains and losses; rollovers, application of the CGT regime to trusts, companies, shareholders, partnerships, and international aspects of the CGT regime

Assessment: 6 point unit = Mandatory research paper (up to 6000 words): 40% Take home final examination: 60% 12 point unit = Mandatory research paper (up to 12,000 words): 60% Class presentation: 10% Take home final examination: 30%

Contact Hours: Three hours per week on-campus and/or intensive mode over summer (both 39 hours in total).

Prerequisites: BTX5651

Prohibitions: BTF4460, BTF5530, BTF4230