HD (91%) Taxation law notes & scaffolds- Updated for 2025

Description

Comprehensive but concise notes that cover all legislation and case law for the entire subject. There are also examples created throughout to help understand the content. Also attached at the end are scaffolds that will help answer the problem questions in the end of year exam. Topics: 1. Introduction 2. Overview: Australian Taxation System 3. Tax Formula, Rates, Offsets & PAYG; Residence and Source 4. Characteristics of Ordinary Income; Income from Personal Exertion 5. Income from Business and Compensation Receipts; Income from Property 6. Capital Gains Tax 7. Fringe Benefits Tax; Deductions 1 8. Deductions 2 9. Tax Accounting; Trading Stocks and SBEs 10. Business Entities, Sole Traders and Partnerships 11. Companies and Shareholders; Trusts 12. GST; Tax Administration, Planning and Anti-Avoidance