Requisite(s): 60 credit points of completed study in C04148 Master of Law and Legal Practice
These requisites may not apply to students in certain courses.
There are also course requisites for this subject. See access conditions.
This subject involves an in-depth study of capital gains tax (CGT) including consideration of legislative amendments since the introduction of CGT. Students cover the CGT fundamentals such as the meaning of assets, capital proceeds, cost base and CGT events, the application of CGT in special circumstances, such as for trusts and partnerships as well as the international implications.
This subject was formerly Capital Gains Tax (12cp/two semesters).