CLAW3201 Exam Companion and Comprehensive Course and Case Guide

Description

Extremely detailed and well-structured course notes for CLAW3201 for an in-depth understanding of consumer law and competition law principles. Includes an exam companion sheet for easy and quick reference during exams with case precedents clearly highlighted for key principles. Relevant legislation and case precedents for all core principles are clearly indicated throughout the notes in a distinct colour for ease of reference. This is highly useful for assignment research and exam preparation and performance. These notes are highly suitable for the open book final exam. Course notes have been compiled from the textbook (Sadiq, et al, Principles of Taxation Law, 2020), lecturer’s content and comments, tutorials and individual case research. Covers the following topics in depth: 1. Residency and Source 2. Income Tax, Ordinary Income, Personal Services Income, Various Non-Assessable Income Examples, Fringe Benefits Tax 3. Income from Business, Extraordinary and Isolated Transactions, Income from Property 4. Capital Gains Tax 5. CGT Events, CGT Concessions 6. General Deductions, Blackhole Expenses 7. Specific Deductions, Capital Allowances, Depreciating Assets, Capital Works 8. Tax Accounting (Cash and Accruals Basis) 9. Tax Avoidance