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Handbooks Courses Units

BTF5230 - Taxation of capital gains

6 points, SCA Band 3, 0.125 EFTSL

Postgraduate Faculty of Business and Economics

Leader: Dr Bill Orow


Caulfield Summer semester B 2008 (On-campus block of classes)


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.


The learning goals associated with this unit are to:

  • explain the nature and scope of gains that are potentially subject to the capital gains tax regime;
  • explain the statutory framework for the taxation of capital gains;
  • explain the characterization of gains as gains on revenue and capital account;
  • analyse a wide range of CGT events and assets and the process of calculation of capital gains; international aspects of the regime, rollovers and the application of the regime to various entities like trusts and partnerships;
  • identify developments, statutory and judicial, pertaining to the taxation of capital gains and the manner and methods employed in the application of such principles to practical situations.


Within semester assessment: 40%
Examination (Take home): 60%

Contact hours

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


BTX5651, BTX9651


BTF4460, BTF5530, BTF4230

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