Taxation of complex capital gains
Issued by
The Tax Institute
The earner has demonstrated an understanding of main types of roll-over relief available to taxpayers, including roll-over to wholly-owned companies, replacement asset roll-overs, same asset roll-overs, and restructure roll-overs. Earners have ascertained what rollover relief may be available to a taxpayer, understood the requirements to be satisfied to obtain rollover relief and the consequences of applying a rollover, and determined the appropriate cost base when a rollover is applied.
- Level Advanced
- Time Hours
- Cost Paid
Skills
Earning Criteria
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Apply the capital gains tax (CGT) rollover provisions for the disposal of assets to a wholly owned company
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Apply the CGT rollover provisions for certain replacement asset rollovers.
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Apply the CGT rollover provisions for certain same asset rollovers.
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Apply the tax provisions for certain business restructures.
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Earners complete 10 hours of online, self-paced, interactive learning, incorporating interactive examples, knowledge checks, case studies and a comprehensive activity.
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Successful completion of an online, multiple-choice assessment comprising 20 multiple-choice questions within 60 minutes.