| Description |
xlix, 1080 pages ; 25 cm |
| Contents |
aPart I: Income Tax in Context. Ch. 1. Tax policy and process -- Ch. 2. Fundamental principles of the income tax system. Part II: The Tax Base - Income and Exceptions. Ch. 3. Income from property -- Ch. 4. Income from the provision of services -- Ch. 5. Busines income -- Ch. 6. Compensation receipts and periodic receipts. Part III: The Tax Base - Deductions. Ch. 7. The positive limbs - nexus issues -- Ch. 8. Personal and non-personal expenses -- Ch. 9. Current and capital expenses -- Ch. 10. Specific deductions and specific deduction restrictions. Part IV: Allocating Income and Deductions to Periods - Timing. Ch. 11. Tax accounting -- Ch. 12. Statutory accounting regimes. Part V: Income Derived Through Intermediaries. Ch. 13. Partnerships, trusts and income spiltting -- Ch. 14. Taxation of corporations and shareholders -- Ch. 15. Taxation of consolidated groups. Part VI: Income Derived from International Transactions. Ch. 16. Principles of taxing international transactions -- Ch. 17. Taxation of residents -- Ch. 18. Taxation of non-residents. Part VII: Tax Administration. Ch. 19. Administering the tax regime -- Ch. 20. Containing tax avoidance and evasion |
| Summary |
This edition continues to focus on lasting skills for interpretation of this constantly evolving area of law. Distinctive commentary from leading tax academics and thought-provoking questions with a practical application combine to engage and educate readers in the subject. Instead of merely concentrating on the present state of the tax system, the book prepares readers to deal with future clients and taxation issues by imparting valuable tools such as the ability to: analyse rules and principles; apply relevant cases and other primary sources to a situation; manipulate and implement technical rules of legislation; consider taxation issues in terms of policy; and understand the dynamics of taxation disputes |
| Analysis |
Australian |
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Case studies |
|
Income tax |
|
Legislation |
| Notes |
Includes index |
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Includes table of cases, table of statutes and table of rulings |
|
Previous ed.: 2009 |
| Subject |
Income tax -- Law and legislation -- Australia -- Cases.
|
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Income tax -- Law and legislation -- Australia.
|
| Author |
Burgess, Philip.
|
|
Cooper, Graeme S.
Cooper, Krever and Vann's income taxation
|
|
Krever, Richard
|
|
Stewart, Miranda, 1968-
|
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Vann, Richard J., 1950-
|
| ISBN |
9780864607324 (paperback) |
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