| Description |
xlii, 412 pages ; 24 cm |
| Contents |
1. Introductory Aspects of Taxation Law -- 2. Aspects of Tax Administration -- 3. Tax Avoidance -- 4. Residence and Source -- 5. Income According to Ordinary Concepts -- 6. Businesses and Profit-making Schemes -- 7. Capital Gains Taxation -- 8. Tax Accounting and Trading Stock -- 9. General Deductions -- 10. Repairs and Depreciation -- 11. Taxation of Partnerships -- 12. Taxation of Trusts -- 13. Taxation of Companies |
| Summary |
This is a thorough yet concise examination of the most significant areas of taxation law. Cassidy identifies the key elements underlying the statutory provisions, uses a plain English writing style, and a simple, clear format. The text discusses the relevant provisions of the Income Tax Assessment Act 1997 (Cth) |
| Analysis |
Cases (Law) |
|
Income tax |
|
Legislation |
| Notes |
Previoulsy published: Manual of income tax, 1997 |
| Bibliography |
Includes bibliographical references and index |
| Subject |
Income tax -- Law and legislation -- Australia.
|
| ISBN |
1862873909 |
|
