LAWS5231 Advanced Capital Gains Tax

Credit
6 points
Offering

If this unit does not have an online alternative, then students who are presently unable to enter Western Australia and whose studies would be delayed by an inability to complete this unit, should contact the unit coordinator (details given on this page) to ascertain, on an individual case-by-case basis, if alternate arrangements can be made to support their study in this unit.

AvailabilityLocationMode
Not available in 2021UWA (Perth)Face to face Predominantly face-to-face. On campus attendance required to complete this unit. May have accompanying resources online.
Content
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.
Outcomes
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.
Assessment
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 or knowledge of tax law is strongly advised
Contact hours
This unit will next run 2021
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  • Unit readings, including any essential textbooks, are listed in the unit outline for each unit, one week prior the commencement of study. The unit outline will be available via the LMS and the UWA Handbook one week prior the commencement of study. Reading lists and essential textbooks are subject to change each semester. Information on essential textbooks will also be made available on the Essential Textbooks. This website is updated regularly in the lead up to semester so content may change. It is recommended that students purchase essential textbooks for convenience due to the frequency with which they will be required during the unit. A limited number of textbooks will be made available from the Library in print and will also be made available online wherever possible. Essential textbooks can be purchased from the commercial vendors to secure the best deal. The Student Guild can provide assistance on where to purchase books if required. Books can be purchased second hand at the Guild Secondhand bookshop (second floor, Guild Village), which is located on campus.