LAWS6169 - Capital Gains Tax

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 straight forward 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.

Session

Semester 1 Intensive
28-30 May & 2-3 June 2014

The timetable is subject to frequent changes. Please refer to the latest version of the Postgraduate Timetable.

Assessment

  • In-Class Assessment (30%)
  • 2-Hour Exam (70%)

Continuing Professional Development (CPD)

You can credit this unit towards Continuing Professional Development (CPD). Units of study that are part of Sydney Law School’s Postgraduate Program meet the necessary Mandatory Continuing Legal Education (MCLE) of the Law Society of New South Wales and the Continuing Professional Development (CPD) requirements of the New South Wales Bar Association. You may complete this unit of study by enrolling on a non-degree basis or on an audit basis only with no assessment via Single Unit Study.

Courses this unit is available in

Master of Laws | Graduate Diploma in Law | Master of Global Law | Master of Business Law | Master of Taxation | Master of International Taxation | Graduate Diploma in Taxation | Graduate Diploma in Commercial Law