| Description |
xxii, 430 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 -- 20. GST |
| 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 important recent changes to the law |
| Notes |
Previously edition: Australian taxation law cases 2011 |
| 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 |
9780864607522 |
|
