| Description |
xxiv, 1027 pages ; 24 cm |
| Contents |
Contents: 1. Overview of the Australian Tax System -- 2. Residence and Source -- 3. Nature of Income, Income from Labour -- 4. Fringe Benefits Tax -- 5. Income from Business -- 6. Income from Property -- 7. Compensation Principle and Periodic Receipts -- 8. Capital Gains Tax -- 9. Allowable Deductions -- 10. Allowable Deductions - Specific Provisions -- 11. Capital Allowances -- 12. Offsets -- 13. Tax Accounting -- 14. Trading Stock -- 15. Taxation of Partnerships -- 16. Taxation of Trusts -- 17. Taxation of Companies and Shareholders -- 18. International Taxation -- 19. Avoidance of Tax -- 20. Tax Administration -- 21. Goods and Services Tax -- 22. Superannuation and Employer Responsibilities |
| Summary |
"Australian Tax Analysis, seventh edition, provides a comprehensive examination of taxation law with a practical commercial perspective. The seventh edition of this text features: two new chapters: "Offsets" and "Superannuation and Employer Responsibilities"; selected case extracts; Tax Commissioner Rulings; thought-provoking commentary; instruction on how to read the Acts; and engaging problem-based practice questions."--Publisher's website |
| Notes |
Previous ed. 2006 |
|
"Lawbook Co. 2009"--At bottom of title page |
|
Includes index |
| Bibliography |
Includes bibliographical references and index |
| Audience |
Tertiary law students |
| Subject |
Taxation -- Law and legislation -- Australia.
|
|
Income tax -- Law and legislation -- Australia.
|
| Author |
Coleman, Cynthia.
|
| ISBN |
9780455226750 paperback |
|
