Capital Gains Tax (LAWS6169)

UNIT OF STUDY

Most matters handled by legal and accounting professionals have Capital Gains Tax ("CGT") implications - ranging from a simple conveyance or will, to a real estate development or litigation settlement. CGT is a major issue for all taxpayers and their advisors because the pervasive reach of the CGT provisions means that even straightforward commercial and domestic transactions often give rise to complex CGT issues. This unit examines the basic structure and core concepts of the CGT, and the specialist provisions that apply in a range of commercial and non-commercial contexts, such as the formation and sale of a business, conveyancing and property development, commercial and family litigation, and the settlement and administration of trusts.

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Further unit of study information

Classes

May 28-30 & Jun 2, 3 (9-3.30)

Assessment

in-class assessment (30%) and 2hr exam (70%)

Faculty/department permission required?

No

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