Postgraduate - UnitBTF5230 - Investment taxation

Refer to the specific census and withdrawal dates for the semester(s) in which this unit is offered.

Synopsis

Topics include taxation of investments, application of the CGT regime to dealings with investments and investment returns including CGT assets, CGT events, calculation of net capital gains, application of the CGT regime to trusts, companies, shareholders, partnerships, and international aspects of the CGT regime.

Outcomes

The learning goals associated with this unit are to:

1. explain the nature and scope of the principles that govern the taxation of investment returns;
2. explain the nature and scope of the catial gains tax regime;
3. explain the process of characterisation of gains as gains on revenue, or capital account;
4. analyse a wide range of dealings with assets and investments and their taxation consequences, including the calculation of any taxation liability.

Assessment

Within semester assessment: 40%
Examination (take-home): 60%

Chief examiner(s)

Professor Rick Krever

Contact hours

3 hours per week

Prerequisites

BTX9651

Prohibitions

BTF4230