| Description |
xxviii, 868 pages : illustrations ; 25 cm |
|
regular print |
| Contents |
Part I. Income Tax in Context: 1. Income tax in context; 2. Implementing the tax regime -- Part II. Income: 3. Fundamental principles of the income tax system; 4. Income from property; 5. Income from the provision of services; 6. Business income; 7. Compensation receipts and periodic receipts -- Part III. Deductions: 8. The positive limbs: Nexus issues; 9. Personal and non-personal expenses; 10. Current and capital expenses; 11. Specific deductions and specific deduction restrictions -- Part IV. Timing and Derivation: 12. Tax accounting; 13. Statutory accounting regimes -- Part V. Preventing Tax Avoidance: 14. Tax avoidance |
| Summary |
The formula of this established text remains the same in this new edition. The last section (entities and international) has been expanded along the lines of the first and second editions with discrete chapters to replace the amalgamated chapters for 'international' and 'entities' |
| Analysis |
Taxation (Australia ) |
| Notes |
Includes index |
|
Previous ed.: North Ryde, N.S.W. : Australian Tax Practice, 1999 |
| Subject |
Income tax -- Law and legislation -- Australia.
|
|
Income tax -- Law and legislation -- Australia -- Cases.
|
| Author |
Krever, Richard
|
|
Vann, Richard J., 1950-
|
| LC no. |
2002491181 |
| ISBN |
0864602642 |
|
