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Income Tax : Text, Materials and Essential Cases - Michael Kobetsky

Paperback Published: 7th December 2015
ISBN: 9781862879928
Number Of Pages: 752

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This well respected text, now in its 9th edition, 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 includes recent case law. The deductions chapter incorporates recent case law on business deductions and deductions available to employees. The taxation of trusts chapter has been updated to include the most recent legislative changes in this area.

The authors explain the principles of income tax law and other tax legislation. Commentary on the key tax concepts and extracts of leading cases 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.

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Preface Acknowledgments Cross-References Table of Cases Table of Statutes Table of Tax Rulings Introduction to Taxation The Australian Income Tax System Personal Services Income Business Income Property Income Residence, Source and International Taxation Taxation of Fringe Benefits and Statutory Income: Employee Benefits Capital Gains Tax General Deductions Specific Deductions and Capital Allowances Timing, Tax Accounting and Trading Stock Partnerships and Alienation of Income Taxation of Trusts Taxation of Companies and their Members Tax Avoidance and Evasion Tax Administration Goods and Services Tax Index

ISBN: 9781862879928
ISBN-10: 1862879923
Audience: Tertiary; University or College
Format: Paperback
Language: English
Number Of Pages: 752
Published: 7th December 2015
Country of Publication: AU
Weight (kg): 1.09
Edition Number: 9
Edition Type: New edition

Earn 173 Qantas Points
on this Book