Subject notes for ACU LAWS306
Semester 1, 2017
These notes begin with eight pages of contents to easily and quickly find what you are looking for.
They cover the following topics in depth: source and residence, tax accounting methods, individual and personal exertion income, income from property, income from business, planning evasion and avoidance, the assessment process and challenging an assessment.
My notes are based on the lecture slides, my personal notes taken in lectures and tutorials, and the 26th 2016 Oxford Edition of Australian Taxation Law.
These notes cover the most important cases under each subheading and the facts and issues surrounding them.