LAWS50046 Taxation Law Final Exam Notes - H1

Description

These notes contain concise hypothetical structures for the taxation final exam, covering topics 4 to 9 of the course, that is: - Topic 4: Residence and Source of Income. - Topic 5: Ordinary income 'derived'. - Topic 6: Taxation of capital gains: concepts and the statutory regime. - Topic 7: Taxation of capital gains (continued). - Topic 8: Deductions in the income tax system; section 8-1 general deductions (nexus requirement). - Topic 9: Deductions in the income tax; section 8-1 general deductions (timing and negative limbs). You may also purchase my notes for the mid-semester exam separately, which only cover topics 1 to 3 of the course: - Topic 1: Administrative aspects of this subject; Introduction to the tax system; the concept of ordinary income. - Topic 2: Income from services. - Topic 3: Income from business. Topic 10 was not examinable in semester 1, 2019.