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 |
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Previous ed.: 1999 |
Bibliography |
Bibliography: pages [632]-635 |
Audience |
Tertiary students |
Subject |
Income tax -- Law and legislation -- Australia -- Cases.
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Author |
Dempsey, Gillian.
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Dirkis, M. J. (Michael J.)
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Krever, Richard
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O'Connell, Ann M
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ISBN |
1862873984 |
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