| Description |
xiii, 257 pages ; 18 cm |
| Series |
LBC nutshell |
|
LBC nutshell.
|
| Contents |
1. Introduction. Broad outline of the income tax assessment act -- 2. Residence -- 3. Source -- 4. Timing aspects of income and expenditure -- 5. Income -- 6. Income from personal exertion -- 7. Income from business -- 8. Income from property -- 9. Employment termination payments and superannuation benefits -- 10. Fringe benefits tax -- 11. Capital gains tax -- 12. Deductions -- 13. Limitations on deductibility -- 14. Specific deductions -- 15. Trading stock -- 16. Taxation of partnerships -- 17. Taxation of trusts -- 18. Taxation of companies -- 19. The imputation system -- 20. Losses -- 21. International tax -- 22. Administration |
| Summary |
"The essence of the law... Lawbook Co. Nutshells are the essential revision tool: they provide a concise outline of the principles for each of the major subject areas within undergraduate law. Written in clear, straight-forward language, the authors explain the principles, and highlight key cases and legislative provisions for each subject."--Back cover |
| Analysis |
Cases (Law) |
|
Legislation |
|
Taxes |
| Notes |
Includes index |
|
Previous ed.: 2009 |
| Bibliography |
Includes bibliographical references and index |
| Subject |
Taxation -- Law and legislation -- Australia.
|
| Author |
Spisto, Michael.
Tax law
|
|
Spisto, Michael.
Tax law. 6th ed
|
| ISBN |
9780455228556 (paperback) |
|
