| Description |
xxix, 770 pages ; 24 cm |
| Contents |
1. Introduction to taxation -- 2. The Australian income tax system -- 3. Personal services income -- 4. Business income -- 5. Property income -- 6. International taxation -- 7. Taxation of fringe benefits -- 8. Capital gains tax -- 9. Exempt income, non-assessable income and mutuality -- 10. General deductions -- 11. Specific deductions and capital allowances -- 12. Timing, tax accounting and trading stock -- 13. Partnerships and alienation of income -- 14. Taxation of trusts -- 15. Taxation of companies and their members -- 16. Tax avoidance and evasion -- 17. Tax administration -- 18. Goods and services tax |
| Summary |
All chapters commence with a general overview of the material to be covered. The case extracts are introduced with an outline of the facts, the competing arguments and the decision of the court or tribunal. The other extracts include rulings, explanatory memorandums and government reports. The authors also use material from economics and politics to provide the context in which tax law has developed. This book is cross-referenced to other taxation books and contains internet citations for extracted cases |
| Analysis |
Australian |
|
Taxation |
| Notes |
Previous ed.: 2008 |
| Bibliography |
Includes bibliographical references (pages 760-762) and index |
| Subject |
Income tax -- Law and legislation -- Australia -- Cases.
|
|
Taxation -- Australia.
|
| Author |
Kobetsky, Michael.
|
| ISBN |
9781862878532 |
|
