Income Tax: Text, Materials and Essential Cases

9. Auflage 2015
ISBN: 978-1-86287-992-8
Verlag: FEDERATION PR

Buch, Englisch, 770 Seiten, Gewicht: 1093 g

This established text has been revised and updated to include the latest developments in taxation law.

The company tax chapter comprehensively covers the taxation of companies including the dividend imputation system and the carry-forward loss rules
The tax avoidance chapter include recent case law
The deductions chapter incorporates recent case law on business deductions and deductions available to employees
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.

Autoren/Hrsg.

Michael, Kobetsky

Catherine, Brown

Fisher, Rodney

Slyvia, Villios

Fachgebiete

• Rechtswissenschaften Recht, Rechtswissenschaft Allgemein

Inhaltsverzeichnis

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

Über Autor(innen)

Dr Michael Kobetsky is an Associate Professor at the University of Melbourne, Melbourne Law School.
Catherine Brown joined Griffith University in 2015.
Associate Professor Rodney Fisher joined the UTS Law Faculty in 2008.
Sylvia Villios is a lecturer at the Adelaide Law School, University of Adelaide.