These notes provide a comprehensive and structured breakdown of the Australian Income Tax unit, outlining all relevant case law, legislation, and tax rulings with succinct topic scaffolds, which outline key principles and will prove invaluable in timed exam conditions. Cases outline: - Facts; - Issues; - Principles; and - Reasoning Colour code: - Green = key principles - Red = overturned principle or exception to rule ✓ Comprehensive ✓ Structured ✓ Colour-coded ✓ Scaffolds Topics: 1. Introduction to Tax Policy and the Australian Tax System 2. Concepts of Income 3. Income from Property and Capital Gains 4. Compensation receipts and periodic receipts 5. Taxation of remuneration 6. Business Income 7. Deductions  8. Entity Taxation 9. Goods and Services Tax (GSTA) 10. Tax Administration 11. Ethical conduct and tax avoidance rules


Semester 1, 2023

67 pages

22,965 words


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