Kobetsky Michael, Brown Catherine, Rodney Fisher, Villios Slyvia
Published January 15, 2016
Textbook - 770 Pages
ISBN 9781862879928 - CAT# Y202536
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This established text has been revised and updated to include the latest developments in taxation law.
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.
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.
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.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
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