Semester 1, 2018

Taxation Law and Policy - Exam Notes and Hypo structures (H1 - 88)

27 pages

15,310 words




About the notes:
- These are one of my best notes and make for a very easy time in the exam. See in the sample, the text in red is the intros and an example of a way to structure your answer.
- Each of the covered topics includes an extensive introduction to be used in an exam as well as a detailed hypo structure.
- The notes have short case summaries as well as explanation of the importance and relevance of each topic.

About me:
- I am a third year law student with a high H1 average.
- I have received several prizes for my academic achievements, including a scholarship covering the full tuition of my law degree, for placing as one of the top 2 students during my first year at law school.
- I was a STS tutor.
- I have been successful in securing numerous clerkships at top tier firms.
- I have a graduate job lined-up at a top tier international firm.

Topics covered in the notes:
- Taxpayer residence and source of income
- Derivation
- Capital Gains Tax
- Goodwill as a CGT asset
- Deductions