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Book Cover
Book
Author Kobetsky, Michael.

Title Income tax : text, materials & essential cases / Michael Kobetsky, Michael J. Dirkis, Ann O'Connell ; Gillian Dempsey, Richard Krever
Edition Third edition
Published Leichhardt, N.S.W. : Federation Press, 2001

Copies

Location Call no. Vol. Availability
 MELB  KM 337.1 K1 Kob/Ite 2001  AVAILABLE
Description xxvii, 641 pages ; 24 cm
Contents 1. Introduction to Taxation -- 2. The Concept of Income -- 3. Personal Services Income -- 4. Ordinary Income: Business Income -- 5. Property Income -- 6. Residency, Source and Double Taxation -- 7. Taxation of Fringe Benefits -- 8. Capital Gains Tax -- 9. Exempt Income and Mutuality -- 10. General Deductions -- 11. Specific Deductions and Capital Allowances -- 12. Timing, Tax Accounting and Trading Stock -- 13. Partnerships and Alienation of Income -- 14. Resident Trusts and Minors -- 15. Taxation of Companies and Dividends -- 16. Anti-Avoidance -- 17. Tax Administration -- 18. Goods and Services Tax
Summary A comprehensive cases and materials book intended for commerce or law students undertaking semester-length courses in income tax
Notes Includes index
Previous ed.: 1999
Bibliography Bibliography: pages [632]-635
Audience Tertiary students
Subject Income tax -- Law and legislation -- Australia -- Cases.
Author Dempsey, Gillian.
Dirkis, M. J. (Michael J.)
Krever, Richard
O'Connell, Ann M
ISBN 1862873984
Other Titles Income tax : text materials and essential cases
Income tax : essential cases and materials