LAWS5053 Distinction Taxation Notes

Description

High quality and comprehensive notes based on 'Principles of Tax Law Sadiq et al, 2024, Thomson Reuters' and lecture slides. Includes further snippets from relevant cases and legislation, simplified formulas and enumerated summaries of the elements for each tax. (NB includes only shortened citations, not full AGLC4). Content covered: Income tax (ordinary + statutory income, deductions and offsets) Tax avoidance + administration and enforcement Residency and source Fringe benefits tax Payroll tax GST Superannuation tax Stamp duty, land tax and landholder duty Capital gains tax Taxation of different entities (companies and partnerships)