Home / Course catalog / Capital gains tax
Course
Main residence exemption - House never lived in by taxpayer (LMS_CO_015)
A$35.00
Main Residence Exemption
Main residence exemption - House never lived in by taxpayer (LMS_CO_015)
After completing this course (watching this video, and reading the accompanying material) you will be able to: 1. Identify the factors that are relevant in determining whether a dwelling will qualify as a taxpayer’s main residence 2....
An introduction to Capital Gains Tax (CGT) (LMS_CO_034)
A$35.00
CGT
An introduction to Capital Gains Tax (CGT) (LMS_CO_034)
After completing this course (watching this video, and reading the accompanying material) you will be able to: 1. Explain key concepts in the CGT system - net capital gain, CGT events, CGT exemptions, capital proceeds, cost base, CGT discount...
Net capital gains (LMS_CO_040)
A$35.00
CGT
Net capital gains (LMS_CO_040)
After completing this course (watching this video, and reading the accompanying material) you will be able to: 1. Calculate a taxpayer's net capital gain for the year 2. Calculate a taxpayer's net capital loss for the year 3. Apply current...
CGT cost base - The five elements (LMS_CO_041)
A$35.00
CGT
CGT cost base - The five elements (LMS_CO_041)
After completing this course (watching this video, and reading the accompanying material) you will be able to: 1. List and explain the five elements of cost base and reduced cost base 2. Identify whether an outgoing is included in cost base...
CGT capital proceeds (LMS_CO_042)
A$35.00
CGT
CGT capital proceeds (LMS_CO_042)
After completing this course (watching this video, and reading the accompanying material) you will be able to: 1. Define what constitutes capital proceeds for a CGT event 2. List modifications to the general rules regarding capital...
CGT discount (LMS_CO_043)
A$35.00
CGT
CGT discount (LMS_CO_043)
After completing this course (watching this video, and reading the accompanying material) you will be able to: 1. Identify the circumstances in which the CGT discount is available 2. Name the discount percentage applicable to the taxpayer 3....
Separate CGT assets (LMS_CO_044)
A$35.00
CGT
Separate CGT assets (LMS_CO_044)
After completing this course (watching this video, and reading the accompanying material) you will be able to: 1. Explain the relevance of the separate CGT asset rules 2. Describe the circumstances in which certain CGT assets are taken to be...
CGT Main residence - Full exemption? (LMS_CO_059)
A$35.00
Main Residence Exemption
CGT Main residence - Full exemption? (LMS_CO_059)
After completing this course (watching this video, and reading the accompanying material) you will be able to: 1. Identify circumstances in which the CGT main residence exemption might be available 2. Ascertain whether a full or partial...

Oh, no. Nothing was found.

Use a different term and try again.