Faculty of Business and Economics

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Monash University Handbook 2010 Undergraduate, Postgraduate - Unit

6 points, SCA Band 3, 0.125 EFTSL

LevelUndergraduate, Postgraduate
FacultyFaculty of Business and Economics
OfferedCaulfield First semester 2010 (Evening)
Coordinator(s)Dr Bill Orow


Topics include taxation of investments, application of the CGT regime to dealings with investments and investment returns including CGT assets, CGT events, calculation of net capital gains, 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 the principles that govern the taxation of investment returns;
  • explain the nature and scope of the catial gains tax regime;
  • explain the process of characterisation of gains as gains on revenue, or capital account;
  • analyse a wide range of dealings with assets and investments and their taxation consequences, including the calculation of any taxation liability.


Within semester assessment (optional): 30%
Examination (3 hours, open-book/take-home): 70% or 100%

Chief examiner(s)

Bill Orow

Contact hours

39 contact hours