12453 (v.2) Taxation (Capital Gains) 571

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Area:	School of Business Law
Contact Hours:	3.0
Credits:	25.0
Seminar:	1 x 3 Hours Weekly
Prerequisite(s):	5922 (v.5) Taxation (Introduction) 561 or any previous version     OR     11945 (v.4) Taxation 531 or any previous version
Examination of the Australian Capital Gains Tax in detail including the rationale for such a tax, its impact on business transactions such as organisational restructuring, its impact on the disposal of a range of assets such as goodwill and restrictive covenants, and capital gains tax planning techniques.