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Income taxation commentary and materials

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posted on 2002-01-01, 00:00 authored by G Cooper, R Krever, R Vann
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'.

History

Pagination

1 - 868

Publisher

Australian Tax Practice (ATP)

Place of publication

Sydney, N.S.W.

ISBN-13

9780864602640

ISBN-10

0864602642

Edition

4th

Language

eng

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.

Publication classification

A3 Revision/new edition

Copyright notice

2002, ATP

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    Keywords

    Income tax -- Law and legislation -- AustraliaIncome tax -- Law and legislation -- Australia -- Cases

    Licence

    All Rights Reserved

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