HD-Level Exam-Ready Scaffold - Ultra Concise 24 pages

Description

If you need an executive summary of the entire semester’s content in one succinct scaffold, then look no further. Designed to feature the key principles in HD detail, this 24-page scaffold is perfect for exam purposes. Spend less time reading the scaffold and more time shaping the scaffold’s principles to the problem question facts. My success in Advanced Tax was due to my ability to extensively elaborate based on the facts present. These executive-level notes will allow you to run through topics quickly and efficiently find the relevant principles, leaving you with more time to write a thoughtful and detailed HD answer. Fully colour-coded (easy to quickly discern what’s on the page): - green highlight = legislation - blue highlight = case law - blue writing = options, choose what’s relevant to the facts - red writing = high importance Topics: 1. Australian Constitution (Judicial Review) 2. Advanced Income (Annuities, Financial Arrangements, Royalties) 3. Advanced Cost Recovery (Intangibles, Buildings, Black hole expenses) 4. Advanced Company Tax (and temporal nexus for deductions) 5. Tax Administration (Rulings, Audit, Penalties, PAYG) 6. State Taxes (Transfer/Stamp duty, Land tax, Payroll tax) 7. International Tax (Residence and offshore income of residents) 8. International Tax (Taxation of Non-Residents)