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12453 (v.2) Taxation (Capital Gains) 571
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
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| 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. |
Availability
| Year | Location | Period | Internal | Area External | Central External | | 2004 | Bentley Campus | Semester 1 | Y | | | | 2004 | Bentley Campus | Semester 2 | | | Y |
Area
External | refers to external course/units run by the School or Department, offered online or through Web CT, or offered by research. |
Central
External | refers to external course/units run through the Curtin Bentley-based Distance Education Area |
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