Taxation of Capital Gains
Individuals are able to explain the reason for taxing capital gains, identify basic capital gains tax (CGT) events and determine when one has occurred. They can identify assets that the CGT provisions apply to, calculate a capital gain or capital loss and a net capital gain or net capital loss. They can identify the basic exemptions for capital gains and capital losses, describe the operation of the CGT rollover provisions and outline the CGT record-keeping requirements for taxpayers.
Successful completion of 2 online workshops totalling a duration of 10 hours, active participation at the online workshops.
Successful completion of an online assessment.