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Taxation of capital gains
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.