This is a prescribed text for CLAW3201 at the University of Sydney for Semester One, 2013.
Now in its ninth edition, Australian Tax Analysis: Cases, Commentary, Commercial Applications and Questions has a proven track record as a high-level work for students of taxation law written by a team of authors with many years experience.
Taking into account the fact that the volume of material needed to be processed by today's taxation student can be overwhelming, the well-chosen extracts and thought-provoking commentary in Australian Tax Analysis, 9th edition, provide readers with the depth of knowledge, and reasoning and analytical skills which will be required of them as practitioners.
In addition to the carefully selected case extracts and the helpful commentary, each chapter is supplemented by engaging practice questions involving problem solving, commercial decision-making, legal analysis and quantitative application. All these elements combined make Australian Tax Analysis an invaluable aid to the understanding of a subject which can be both technical and complex.
Table of Contents
1 Overview of the Australian Tax System
2 Residence and Source
3 Nature of Income; Income from Labour
4 Fringe Benefits Tax
5 Income from Business
6 Income from Property
7 Compensation Principle and Periodic Receipts
8 Capital Gains Tax and Alienation
9 Allowable Deductions - General Principles/Provisions
10 Allowable Deductions - Specific Provisions
11 Capital Allowances
13 Tax Accounting
14 Trading Stock
15 Taxation of Partnerships
16 Taxation of Trusts
17 Taxation of Companies and Shareholders
18 International Taxation
19 Avoidance of Tax
20 Tax Administration
21 Goods and Services Tax
22 Superannuation and Employer Responsibilities