Semester 1, 2018

Taxation Law and Policy LAWS50046 - Hypothetical Exam Notes

30 pages

15,360 words




- These notes provide a comprehensive checklist for successfully completing hypothetical questions for Taxation Law and Policy mid-semester and final exam.
- The notes are colour-coded and structured in a logical way in a way that is easy to understand and apply in an exam setting.
- The notes include concise summaries of all the relevant key cases, legislation and indicia and are laid out in a structured manner.
- These notes include pre-written elements and provide detail outlines for application of facts to the cases.

Topics included:
- section 6-5 Residence or Source of Income of Ordinary Income
- Derived in s 6-5
- Treatment of Capital Gains / Losses
- General Deductions s 8-1
- Incurred s 8-1
- Nexus Requirement
- Exclusion of Capital Expenditure
- (MST) Assessment of Ordinary Income: elements of s 6-5
- (MST) Income from Personal Services
- (MST) Business Income