Income taxation : commentary and materials / by Graeme Cooper, Richard Vann, Miranda Stewart and Micahel Dirkis

Pyrmont, N.S.W. : Thomson Reuters (Professional) Australia Ltd, 2017.

8th edition

88093

Income taxation, commentary and materials.

Income tax -- Law and legislation -- Australia.

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

PART 1: Income Tax in Context

1. Tax Policy and Process

2. Fundamental Principles of the Income Tax System

PART 2: The Tax Base - Income and Exemptions

3. Income from Property

4. Income from the Provision of Services

5. Business Income

6. Compensation Receipts and Periodic Receipts

PART 3: The Tax Base - Deductions

7. The Positive Limbs - Nexus Issues

8. Personal and Non-personal Expenses

9. Current and Capital Expenses

10. Specific Deductions and Restrictions on Deductions

PART 4: Allocating Income and Deductions to Periods - Timing

11. Tax Accounting

12. Statutory Accounting Regimes

PART 5: Income Derived Through Intermediaries

13. Partnerships, Trusts and Income Splitting

14. Taxation of Companies and Shareholders

15. Special Topics in Company Tax

PART 6: Income Derived From International Transactions

16. Principles for Taxing International Transactions

17. Taxation of Residents

18. Taxation of Non-residents

PART 7: Tax Administration

19. Administering the Tax Regime

20. Containing Tax Avoidance and Evasion.

This edition continues to focus on lasting skills for interpretation of this constantly evolving area of law. Distinctive commentary from leading tax academics and thought-provoking questions with a practical application combine to engage and educate readers in the subject. Instead of merely concentrating on the present state of the tax system, the book prepares readers to deal with future clients and taxation issues by imparting valuable tools such as the ability to: analyse rules and principles; apply relevant cases and other primary sources to a situation; manipulate and implement technical rules of legislation; consider taxation issues in terms of policy; and understand the dynamics of taxation disputes. - Publisher's website.

Includes index.

9780864608345

xlix, 1087 pages ; 25 cm