Semester 1, 2018

HD (86) Comprehensive Advanced Tax Notes That Help You Structure Your Exam!

171 pages

66,550 words




Each topic starts off with an exam structure which includes all relevant legislation and case principles which will help you write your answers to any problem questions. At the end of some of the more case based topics, you will find detailed notes regarding cases and some policy. These should further your understanding should you be confused with any cases.

These notes were extremely helpful for the end of semester take home exam. Although they are detailed, it was extremely easy to find which topics I was after and quickly write out my answer.

These notes contain the following topics:

Capital gains tax
Fringe benefits tax
Residence and source
International taxation
Withholding taxes
Double tax agreements
- This includes written notes regarding the USA DTA which you may also be required to know
- This includes detailed, step-by-step notes in how to calculate share buy backs.
Income alienation anti-avoidance provisions
Part IVA
Corporate and trust restructures
Accruals taxation
Consolidated groups

I have put a lot of effort into these notes, hours and hours of time to make sure they are as good as can be! They will be helpful in learning the unit and also when you are actually in the exam.

Disclaimer: Although every effort has been made to ensure the accuracy of these notes, they may not be error free.