Taxation of capital gains

Businessman looking out of window
Unit details

Level:   Advanced

Estimated learning duration:   10 hours

 CPD:   10 hours

Assessment:   20 multiple choice questions within 60 minutes. 75% pass mark.
2 attempts permitted.

Assumed knowledge:    



Learning outcomes:

  • Advise on the main residence exemption for CGT purposes.
  • Advise on the CGT consequences of death, for the deceased, deceased estate and the deceased estate beneficiaries.
  • Advise on the CGT consequences for an individual ceasing or becoming an Australian resident taxpayer.