This study material from Desklib covers the computation of capital gains and fringe benefits tax. It explains pre-CGT assets, CGT events, cost base, capital loss adjustment, concessions in CGT, and exemptions for specific assets. The material also provides a detailed analysis of car fringe benefits, loan fringe benefits, and expense payment fringe benefits. The content is relevant for students studying Taxation Theory, Practice & Law and includes subject, course code, and college/university information.