Subjects 2009
Capital Gains Tax: Problems in Practice 730697
- Credited Courses: Graduate Diploma in Tax 187; Master of Commercial Law 504; Master of Laws (LLM) 502; Master of Tax 742
Objectives
A student who has successfully completed this subject should:
- Have an up-to-date working knowledge of the provisions of the capital gains tax
- Have the capacity to understand their consequences for the practice of legal and accounting advisers
- Be able to analyse and use the provisions of the capital gains tax in advising.
Syllabus
Principal topics will include:
- Structure of the capital gains tax system
- Capital gains tax problems in business structures and transactions
- Capital gains tax problems in conveyancing and real estate development Capital gains tax problems in compensation payouts
- Capital gains tax problems in trusts and estates.
