LAWS5231 Advanced Capital Gains Tax
- 6 points
Availability Location Mode Non-standard teaching period UWA (Perth) Face to face
- This unit examines the detailed law of capital gains taxation (CGT) in Australia. It focuses on the technical aspects of the law of capital gains taxation around the various CGT events. Its focus is on the application of CGT to complex arrangements and transactions. It also considers international aspects of Australia's CGT provisions. Anti-avoidance rules in relation to capital gains are thoroughly examined.
- Students are able to (1) demonstrate a thorough understanding of the legislation that defines CGT events and related provisions; (2) apply the CGT law to advanced transactions and structures; (3) apply the CGT law to international transactions and people movement; (4) demonstrate an understanding of CGT specific anti-avoidance rules; (5) use appropriate research methods to answer complex questions in relation to the taxation of capital gains, and find, understand and apply a wide range of legal and academic sources to capital gains tax issues; (6) effectively communicate, both in writing and orally, their analyses and conclusions in relation to the taxation of capital gains; and (7) organise their work effectively and work autonomously, and reflect upon and use feedback.
- Indicative assessments in this unit are as follows: (1) research essay; (2) examination; and (3) in-class presentation and participation. Further information is available in the unit outline.
Supplementary assessment is not available in this unit.
- Unit Coordinator(s)
- John Flicking
- Unit rules
- Advisable prior study:
- previous study
orknowledge of tax law is strongly advised
- Contact hours
- Students must attend every day of the intensive period, Tuesday 2 to Friday 5 July. Refer to the timetable website for further information.
- The availability of units in Semester 1, 2, etc. was correct at the time of publication but may be subject to change.
- All students are responsible for identifying when they need assistance to improve their academic learning, research, English language and numeracy skills; seeking out the services and resources available to help them; and applying what they learn. Students are encouraged to register for free online support through GETSmart; to help themselves to the extensive range of resources on UWA's STUDYSmarter website; and to participate in WRITESmart and (ma+hs)Smart drop-ins and workshops.
- Books and other material wherever listed may be subject to change. Book lists relating to 'Preliminary reading', 'Recommended reading' and 'Textbooks' are, in most cases, available at the University Co-operative Bookshop (from early January) and appropriate administrative offices for students to consult. Where texts are listed in the unit description above, an asterisk (*) indicates that the book is available in paperback.