Foundations of Tax 2021-23 - Session 7: Capital gains tax (CGT): Core rules

Find out about Capital Gains Tax and why it is part of Australian Taxation. This session introduces the policy framework, the basic methodology, and the key concepts of capital gains calculation. Recorded on 27 January 2022.

$109.09

non-member : $130.91

Description

On successful completion of this topic, participants should be able to:

Demonstrate an understanding of the conceptual framework of CGT
Demonstrate knowledge of the methodology for working out a capital gain
Demonstrate an understanding of the central concepts of CGT including - CGT asset, CGT event, cost base and capital proceeds
Apply these issues in a practical context.

This session forms part of the Foundations of Tax Series

The Benefits:

These concise sessions have been specifically designed for our online education platform, to ensure that you get an in-depth understanding of the fundamental tax topics in minimal time.

Presenter