Taxation Law Notes

Description

These 200187 notes provide a concise summary of the course content covered throughout the semester. They offer an in-depth description of the facts of relevant cases in addition to supporting legislation. Said topics covered are as follows: 1. Sources of taxation law; 2. Study skills for taxation law; 3. The taxation formula; 4. Residence & source; 5. Assessable income; 6. Income from personal services and employment; 7. Income from business; 8. Income from property; 9. Fringe benefits tax; 10. Capital gains tax; 11. General deductions; 12. Specific deductions; 13. Capital allowances; 14. Tax accounting; 15. Trading stock; 16. Partners & partnerships; 17. Trusts & beneficiaries; 18. Companies & shareholders; 19. Tax avoidance; 20. Tax administration; and 21. Goods & services tax (GST).