MONASH UNIVERSITY FACULTY HANDBOOKS

Business & Economics Handbook 1996

Published by Monash University
Clayton, Victoria 3168, Australia

Authorised by Academic Registrar, April 1996


FIN6460

Capital gains tax

Not offered in 1996 Associate Professor Stephen Barkoczy

6 points + 3 hours per week + First semester + Caulfield + Prerequisite: FIN3931

Objectives On the completion of this subject students should be able to identify how the capital gains tax provisions of the Income Tax Assessment Act apply to a range of transactions.

Synopsis Topics include assets, acquisitions and disposals; calculation of net capital gains and losses; tax payable; application of capital gains tax to trusts, companies, shareholders, partnerships, superannuation funds, deceased estates, lease transactions; international aspects of capital gains tax, exemptions, roll-over provisions, avoidance of capital gains tax.

Assessment Either assignment (5000 words): 50% + Examination (3 hours, open-book): 50% + or + Examination (3 hours, open-book): 100%

Prescribed texts


| Subjects - Caulfield and Peninsula | Business & Economics Handbook | Monash handbooks | Monash University