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Concise income tax

Author: J A Cassidy
Publisher: Annandale, NSW : Federation Press, 2007.
Edition/Format:   Print book : English : 4th edView all editions and formats

This fourth edition provides a comprehensive yet succinct, examination of the most important areas of income taxation law. Almost every chapter has had to be updated to reflect legislative amendments  Read more...


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Document Type: Book
All Authors / Contributors: J A Cassidy
ISBN: 1862876401 9781862876408
OCLC Number: 137332873
Description: xlviii, 464 pages ; 24 cm
Contents: Introductory Aspects of Taxation Law Introduction Meaning of tax Historical background Qualities to which a tax should aspire Incidence of tax Sources of Australian taxation law Interpreting tax legislation Constitutional issues Australia taxation scheme Aspects of Tax Administration Introduction Taxation returns Audits ATO Advice and Rulings Assessment Objections Challenging the disallowance of an objection Tax Avoidance Introduction Derivation Shams Doctrine of fiscal nullity Section 260 Part IVA Personal services income Residence and Source Introduction Residence of individuals Residence of companies Residence of partnerships Residence of trusts and superannuation funds Source of income Source of income for services Source of income from property Source of dividends Source of interest Source of royalties Income According to Ordinary Concepts Introduction Income according to ordinary concepts Earned Section 15-2 Periodic payment Convertible to money Section 21A Fringe benefits Compensation payments Businesses and Profit-Making Schemes Introduction Relevance of identifying a business Statutory definition of business Relevance of common law indices of business Profit-making intent Scale of activities System and organisation Methods of business characteristic of a particular type of business Repetition and continuity Illegal, immoral or ultra vires businesses Identifying who is conducting the business Commencement of a business Termination of a business Taxation of the normal proceeds of business Myer Emporium doctrine Profit-making schemes and transactions Capital Gains Taxation Introduction Operative date Relevance of Chap 3 Relationship with other provisions Outline of provisions Cost base and capital proceeds Asset Acquisition CGT events Exemptions and concessions Tax Accounting and Trading Stock Introduction Cash and accruals methods of accounting Recognising income under the accruals method Recognising deductions Net income or gross income Bringing trading stock into account Meaning of "trading stock" Meaning of stock "on hand" Valuation of trading stock Valuation of livestock Disposal of trading stock not in the ordinary course of business Change in ownership or interest Devolution of trading stock on death General Deductions Introduction Deductions under more than one provision Elements of s 8-1 Apportionment Losses and outgoings "Incurred" and "necessarily incurred" Nexus between expenditure and producing assessable income Temporal connection between loss and outgoing and assessable income Assessable income of the taxpayer Carrying on a business Capital or capital in nature Private and domestic expenses Exempt income Denial of deduction Repairs and Depreciation Introduction Elements of s 25-10 Non-capital repair Entirety v subsidiary Improvements Initial repairs doctrine Apportionment Depreciation Plant/depreciating asset Taxpayer Used or installed for taxable purposes Determining the extent of the deduction Disposal and acquisition of depreciated assets Black-hole expenditures Taxation of Partnerships Introduction Establishing the existence of a partnership Dissolution of partnerships Framework for taxation of partnership income Capital gains tax Limited partnerships Taxation of Trusts Introduction Framework for taxation of trust income Determining who is liable for trust income Anti-avoidance provisions Capital gains tax Unified entity taxation regime Taxation of Companies Introduction Definition of company Company losses Same ownership test Same business test Capital losses Imputation system Taxation of shareholder dividends Consolidation Table of Cases/ Table of Legislation/ Index
Responsibility: Julie Cassidy.


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Review of 2nd edition:Julie Cassidy states in the preface that the purpose of her book is to provide a comprehensive, yet succinct, examination of the most significant areas of taxation law. The book Read more...

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