Year:
LLM605 Taxation of Capital Gains
Updated: 19 February 2009| Credit Points | 6 | ||||||
| Offering |
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| Online level | Level D - Comp/internet essential | ||||||
| Intensive School(s) | None | ||||||
| Supervised Exam | There is no UNE Supervised Examination. | ||||||
| Pre-requisites | LS292 or LS352 or LS392 or candidature in JD or LLM or SJD | ||||||
| Co-requisites | None | ||||||
| Restrictions | None | ||||||
| Notes | None | ||||||
| Combined Units | None | ||||||
| Coordinator(s) | Harry Rigney (hrigney@une.edu.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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| Materials | No text required | ||||||
| Disclaimer | Offer of some subjects is subject to viability. Information in these unit descriptions is subject to change prior to commencement of semester. |