Income taxation commentary and materials

Cooper, Graeme, Krever, Richard and Vann, Richard 2002, Income taxation commentary and materials, 4th ed., Australian Tax Practice (ATP), Sydney, N.S.W..

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Title Income taxation commentary and materials
Author(s) Cooper, Graeme
Krever, Richard
Vann, Richard
Publication date 2002
Total pages xxviii, 868 p.
Publisher Australian Tax Practice (ATP)
Place of Publication Sydney, N.S.W.
Keyword(s) Income tax -- Law and legislation -- Australia
Income tax -- Law and legislation -- Australia -- Cases
Summary The formula of this established text remains the same in this new edition. The last section (entities and international) has been expanded along the lines of the first and second editions with discrete chapters to replace the amalgamated chapters for 'international' and 'entities'.
Notes Contents: Part I. Income Tax in Context: 1. Income tax in context; 2. Implementing the tax regime -- Part II. Income: 3. Fundamental principles of the income tax system; 4. Income from property; 5. Income from the provision of services; 6. Business income; 7. Compensation receipts and periodic receipts -- Part III. Deductions: 8. The positive limbs: Nexus issues; 9. Personal and non-personal expenses; 10. Current and capital expenses; 11. Specific deductions and specific deduction restrictions -- Part IV. Timing and Derivation: 12. Tax accounting; 13. Statutory accounting regimes -- Part V. Preventing Tax Avoidance: 14. Tax avoidance.
ISBN 0864602642
Edition 4th
Language eng
Field of Research 180125 Taxation Law
HERDC Research category A3 Revision/new edition
Copyright notice ©2002, ATP
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Document type: Book
Collections: Faculty of Business and Law
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