LLM605 Taxation of Capital Gains
| Credit Points | 6 |
| Offering | Not offered in 2008 |
| Online level | Level D - Comp/internet essential |
| Intensive School(s) | None |
| Supervised Exam | None |
| Pre-requisites | LS292 or LS352 or LS392 and candidature in JD or LLM or SJD |
| Co-requisites | None |
| Restrictions | None |
| Notes | None |
| Combined Units | None |
| Coordinator(s) | N/A |
| 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. |
| Prescribed Material Mandatory |
Text information will be published prior to commencement of the teaching period. |
| Recommended Material Optional |
Text information will be published prior to commencement of the teaching period. |
| Disclaimer | Offer of some subjects is subject to viability. Information in these unit descriptions is subject to change prior to commencement of semester. |