This product is specific to Australian Taxation
The Capital Gains Tax (CGT) – Advanced course is designed to address a range of complex Capital Gains Tax issues in key areas commonly encountered by small to medium sized enterprises (SMEs) and their advisers in practice.
This course is technically comprehensive and commercially relevant with numerous real-life examples and detailed commentary showcasing how the application of CGT law can result in challenging and unexpected outcomes.
The key areas covered include
- an analysis and application of the CGT small business concessions
- the separate CGT regime applicable to partnerships
- deceased estates
- trusts
- CGT rollover mechanisms for corporates
- small business restructure rollover relief provisions.
Also includes a range of comprehensive exercises designed to synthesise the material covered and demonstrate to learners the importance of a holistic consideration of CGT principles.
This course consists of one online course, a PDF learning manual and an online assessment Want to know more?
Click below to view a sample of the learning manual.