LLM605 Taxation of Capital Gains
Updated: 16 November 2006| Credit Points | 6 | ||||||
| Offering |
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| Online level | Level D - Comp/internet essential | ||||||
| Intensive School(s) | None | ||||||
| Supervised Exam | None | ||||||
| Pre-requisites | LS 292, 352, 392 or equivalent in taxation law | ||||||
| Co-requisites | None | ||||||
| Restrictions | None | ||||||
| Notes | None | ||||||
| Combined Units | None | ||||||
| Coordinator(s) | Harry Rigney (hrigney@bigpond.net.au) | ||||||
| Unit Description |
This unit aims to give students a detailed knowledge of Parts 3-1 of the Income Tax Assessment Act 1997 (Cth), through the use of case studies which focus on topics selected from: (i) CGT events; (ii) roll-over relief; (iii) financing transactions; (iv) residency and non-residency; (v) small business concessions; (vi) value shifting; (vii) trusts, partnerships and corporations; and (viii) tax treaties. |
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| Prescribed Material Mandatory |
Textbook information is only available from 2008 units onwards. | ||||||
| Recommended Material Optional |
Textbook information is only available from 2008 units onwards. | ||||||
| Disclaimer | Offer of some subjects is subject to viability. Information in these unit descriptions is subject to change prior to commencement of semester. |