BTF3131

Capital gains tax ( 6 points, SCA Band 3, 0.125 EFTSL)

Leader: Associate Professor Stephen Barkoczy

Offered:
Not offered in 2006.

Synopsis: Assets, acquisitions and disposals; calculation of net capital gains and losses and tax payable; 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; avoidance of capital gains tax.

Assessment: Optional assignment (5000 words): 50% + Examination (3 hours, open-book): 50% or 100%

Contact Hours: 3 hours per week

Prerequisites: BTF2931 or BTF3931