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Unit of study_
LAWS6169: Capital Gains Tax
2025 unit information
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, as well as the specialist provisions that apply in a range of commercial and non-commercial contexts, such as compensation receipts, earnouts, the main residence exemption, property development and the operation of CGT in relation to non-residents. Refer to Sydney Law School timetable - https://canvas.sydney.edu.au/courses/4533/pages/postgraduate-lecture-timetable
Unit details and rules
Managing faculty or University school:
Sydney Law School
| Study level | Postgraduate |
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| Academic unit | Law |
| Credit points | 6 |
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Prerequisites:
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None |
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Corequisites:
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None |
| Prohibitions:
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None |
| Assumed knowledge:
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It is assumed that students undertaking this unit have an understanding of Australian income taxation law commensurate with that which would be obtained from completing undergraduate study in Australian taxation law or five years working with Australian tax law in a law or accounting practice in an industry role or in the Australian Taxation Office. Students who do not have such knowledge or work experience should undertake LAWS6825 Fundamentals of Australian Taxation before enrolling in other units. For students have not studied Australian law it is recommended that they undertake LAWS6252 Legal Reasoning and the Common Law System before enrolling in LAWS6825 and this unit. |
At the completion of this unit, you should be able to:
- LO1. Identify and describe relevant principles of taxation law specifically in relation to CGT assets and CGT events and related issues derived from statutory tax rules and case law
- LO2. Synthesise and apply relevant taxation law to a variety of commercial and private settings involving CGT assets and events through constructing and defending coherent and persuasive oral and written arguments
- LO3. Integrate cognitive, technical, and creative skills to address and resolve complex CGT issues in a variety of commercial and private settings and scenarios
Unit availability
This section lists the session, attendance modes and locations the unit is available in. There is a unit outline for each of the unit availabilities, which gives you information about the unit including assessment details and a schedule of weekly activities.
The outline is published 2 weeks before the first day of teaching. You can look at previous outlines for a guide to the details of a unit.
| Session | MoA ? | Location | Outline ? |
|---|---|---|---|
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Semester 2 2025
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Normal evening | Castlereagh St, Sydney |
Outline unavailable
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There are no availabilities for previous years.
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Modes of attendance (MoA)
This refers to the Mode of attendance (MoA) for the unit as it appears when you’re selecting your units in Sydney Student. Find more information about modes of attendance on our website.
