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BTF5230 - Taxation of capital gains

6 points, SCA Band 3, 0.125 EFTSL

Postgraduate Faculty of Business and Economics

Leader: Dr Bill Orow

Offered

Not offered in 2007

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

Objectives

The learning goals associated with this unit are to:

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