| Description |
xxii, 436 pages ; 24 cm |
| Contents |
Constitutional Issues -- Judicial Concept of Income -- Income from Personal Services and Employment -- Income from Business and Gains and the Sale of Assets -- Income from Property and Instalment Sales of Property -- Capital Gains -- General Deductions -- Private and Domestic Expenses -- Capital or Revenue Expenses -- Specific Deductions -- Tax Accounting and Income Assignments -- Trading Stock -- Partners and Partnerships -- Trusts and Beneficiaries -- Exempt Organisations -- Companies and Shareholders -- International Aspects of Income Taxation -- Anti-Avoidance Doctrines and Provisions -- Tax Administration -- GST |
| Summary |
The 2013 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 important recent changes in the law |
| Notes |
Previously edition: Australian taxation law cases 2012 |
| 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.
|
| ISBN |
9780864608024 |
|
