BTF5230

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

Leader: Dr Bill Orow

Offered:
Caulfield Summer 2006 (Day)

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: Research paper (6000 words): 40% + Examination (Take home): 60%

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