Income tax : text, materials & essential cases / Michael Kobetsky, Michael J Dirkis, Ann O'Connell; Chapters 12 and 18 by Richard Krever.

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Publication details:
Annandale, N.S.W. : Federation Press, 2003.
Edition:
4th ed.
Record id:
60334
Subject:
Income tax -- Law and legislation -- Australia -- Cases.
Contents:
1 Introduction to Taxation
2 The Concept of Income
3 Personal Services Income
4 Business Income
5 Property Income
6 Residency, Source and Double Taxation
7 Taxation of Fringe Benefits
8 Capital Gains Tax
9 Exempt Income and Mutuality
10 General Deductions
11 Specific Deductions and Capital Allowances
12 Timing, Tax Accounting and Trading Stock
13 Partnerships and Alienation of Income
14 Taxation of Trusts
15 Taxation of Companies and their Members
16 Anti-Avoidance
17 Tax Administration
18 Goods and Services Tax.
Note:
Includes index.
Previous ed.: 2001.
Bibliography: p. [657]-663.
ISBN:
1862874727
Phys. description:
xxviii, 670 p. ; 24 cm