Income Taxation Law - Summaries

Description

Summaries compiles information from lectures, tutorials, textbooks, commentary, legislation and case law. Textbook used were S Barkoczy, Foundations of Taxation Law (6th ed, 2014, Oxford University Press, South Melbourne) and P Burgess, et al, Income Taxation: Commentary & Materials (2012, Thomson Reuters, Sydney). Topics covered include: 1. Ordinary income - personal services, property, business; 2. Statutory income - CGT; 3. General deductions; 4. Specific deductions; 5. Taxation of entities; and 6. Tax avoidance and planning.