Concise income tax

Cassidy, Julie 2007, Concise income tax, 4th ed.. Edited by Cassidy, Julie, Federation Press, Annandale, N.S.W..

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Title Concise income tax
Author(s) Cassidy, Julie
Editor(s) Cassidy, Julie
Publication date 2007
Total pages xlviii, 464 p.
Publisher Federation Press
Place of Publication Annandale, N.S.W.
Keyword(s) Income tax -- Law and legislation -- Australia
Summary The fourth edition of this standard text on taxation law continues to provide a comprehensive, yet succinct, examination of the most important areas of income taxation law. Almost every chapter in the book has had to be updated to reflect recent legislative amendments and judicial determinations including the changes to tax administration, particularly with regard to non-ruling ATO advice, rulings, and amended assessments; the controversial promoter penalty provisions which were introduced to deter the promotion of tax avoidance schemes; the new category of taxpayers, "temporary residents," who enjoy many of the benefits of non-residents; the significant expansion of the allowable expenses for capital gains purposes which has arisen as a result of changes to the cost base; the limiting of the deductibility of losses and outgoings pertaining to certain illegal activities; and the increase in the types of expenses that may be deducted under the "blackhole" provisions in Div 40-I.
ISBN 9781862876408
Edition 4th
Language eng
Field of Research 180125 Taxation Law
HERDC Research category A3 Revision/new edition
Copyright notice ©2007, Federation Press
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Document type: Book
Collections: Faculty of Business and Law
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