| Description |
xxii, 424 pages ; 24 cm |
| Contents |
1 Constitutional issues; 2 Judicial concept of income; 3 Income from personal services and employment; 4 Income from business and gains from the sale of assets; 5 Income from property and instalment sales of property; 6 Capital gains; 7 General deductions; 8 Private and domestic expenses; 9 Capital or revenue expenses; 10 Specific deductions; 11 Tax accounting and income assignments; 12 Trading stock; 13 Partners and partnerships; 14 Trusts and beneficiaries; 15 Exempt organisations; 16 Companies and shareholders; 17 International aspects of income taxation; 18 Anti-avoidance doctrines and provisions; 19 Tax administration |
| Summary |
The 2011 edition of this feature-packed resource includes key new cases and revisions of the commentary. It explains how cases would be decided today and takes into account changes to the law. -- cover |
| Notes |
Includes index |
|
Previously edition: Australian taxation law cases 2010 |
| Bibliography |
Includes bibliographical references and index |
| Notes |
Originally published Pyrmont, N.S.W. : Thomson Legal and Regulatory, 1998 under title Australian income tax cases |
| Subject |
Income tax -- Law and legislation -- Australia -- Cases.
|
| Author |
Black, Celeste.
Australian income tax cases : a guide to the leading cases for commerce and law students
|
| ISBN |
9780864606945 |
|
