This course will introduce all CGT Events and focus on the most common events. You will learn the general and specific rules of when an asset is a CGT asset and how a capital gain or loss relating to that asset may be treated. In addition, you will be able to apply rules developed for specific circumstances which can cause a capital gain to be deferred or disregarded. Also, you will be able to apply the record-keeping provisions specific to the CGT regime.
Key topics:
- CGT events
- CGT assets
- Calculating the capital gain or capital loss
- Exemptions from CGT
- Rollover relief from CGT liability
- CGT Concessions for CGT Small Business Entities
- Determining net capital gain or loss
- CGT administration
This course consists of one online course, one learning manual PDF and one online assessment.
Want to know more? Click below to view a sample of the learning manual: