Postgraduate - UnitBTF5230 - Investment taxation

This unit entry is for students who completed this unit in 2012 only. For students planning to study the unit, please refer to the unit indexes in the the current edition of the Handbook. If you have any queries contact the managing faculty for your course or area of study.

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6 points, SCA Band 3, 0.125 EFTSL

Refer to the specific census and withdrawal dates for the semester(s) in which this unit is offered, or view unit timetables.

Level	Postgraduate
Faculty	Faculty of Business and Economics
Offered	Caulfield Second semester 2012 (Evening)
Coordinator(s)	Mr Jonathan Teoh

Synopsis

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.

Outcomes

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.

Assessment

Within semester assessment: 40%
Examination (take-home): 60%

Chief examiner(s)

Mr Jonathan Teoh

Contact hours

3 hours per week

Prerequisites

BTX9651

Prohibitions

BTF4230