| Description |
xiii, 257 pages ; 19 cm |
| Series |
LBC nutshell |
|
LBC nutshell.
|
| Contents |
Contents: 1. Introduction: broad outline of the Income Tax Assessment Act -- 2. Residence -- 3. Source -- 4. Timing aspects of income and expenditure -- 5. Income -- 6. Income from personal exertion -- 7. Income from business -- 8. Income from property -- 9. Employment termination payments and superannuation benefits -- 10. Fringe benefits tax -- 11. Capital gains tax -- 12. Deductions -- 13. Limitations on deductibility -- 14. Specific deductions -- 15. Trading stock -- 16. Taxation of partnerships -- 17. Taxation of trusts -- 18. Taxation of companies -- 19. The imputation system -- 20. Losses -- 21. International tax -- 22. Administration |
| Summary |
"Nutshell : Tax Law gives a concise account of this complex field. Perfect as a pre-reader, study aid or exam preparation tool, it provides an overview of the main areas characterising taxation law. Case summaries, legislative provisions, tables and solid explanations assist the reader in understanding the issues faced by individuals and other business entities in the area. This is an essential text when quick, clear answers are required."--Publisher's website |
| Analysis |
Commercial & financial law (Australia) |
| Notes |
Includes index |
|
Previous ed.: 2008 |
| Audience |
Tertiary law students |
| Subject |
Taxation -- Law and legislation -- Australia.
|
| ISBN |
9780455226330 (paperback) |
|
