| Description |
xlviii, 430 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 |
Major changes have been made to a number of aspects of Tax Administration, such as the taxation penalty regimes, methods of lodging tax returns and types of Rulings issued by the ATO |
| Analysis |
Income tax |
|
Legislation |
|
Cases (Law) |
| Notes |
Includes index |
|
Previous ed.: 2001 |
|
Includes table of cases |
| Bibliography |
Includes bibliographical references and index |
| Subject |
Income tax -- Law and legislation -- Australia.
|
| LC no. |
2004463838 |
| ISBN |
1862874980 : |
|
