HD Taxation Law Notes (LAW4704) *updated for FY24/25*

Description

Comprehensive taxation law notes which I used to achieve a mark of 82 for the semester and 88 for the final exam. I completed the unit in Semester 1 2024, but I have updated the relevant rates and thresholds for the 24/25 financial year. I have included relevant case summaries and a key final roadmap for calculating overall tax liability. Topics covered: 1. GST 2. ITCs 3. Increasing and decreasing adjustments 4. Income tax 5. Assessable income 6. Ordinary income 7. Statutory income 8. General deductions 9. Specific deductions 10. Tax rates/offsets/medicare levy/MLS/HELP repayments 11. Capital allowances 12. Trading stock 13. Capital gains tax 14. Companies 15. Superannuation