Description |
xxix, 720 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. Residence, sources and International taxation -- 7. Taxation of fringe benefits and statutory income: employee benefits -- 8. Capital gains tax -- 9. General deductions -- 10. Specific deductions and capital allowances -- 11. Timing, tax accounting and trading stock -- 12. Partnerships and alienation of income -- 13. Taxation of trusts -- 14. Taxation of companies and their members -- 15. Tax avoidance and evasion -- 16. Tax administration -- 17. Goods and services tax |
Summary |
The authors introduce and explain the principles of income tax law and the goods and services tax law. Commentary on the key tax concepts and extracts illustrate the application of the principles |
Notes |
Includes index |
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Previous edition: 2012 |
Bibliography |
Includes bibliographical references and index |
Subject |
Income tax -- Law and legislation -- Australia -- Cases.
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Taxation -- Australia.
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Author |
Brown, Catherine A., author
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Fisher, R. K., author
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Gillies, Peter, 1950- author
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Kobetsky, Michael, author
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Villios, Sylvia, author
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LC no. |
2015513968 |
ISBN |
9781862879928 |
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