Income Tax

Income Tax : Text, Materials and Essential Cases

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This well respected text, now in its 9th edition, has been revised and updated to include the latest developments in taxation law. The company tax chapter comprehensively covers the taxation of companies, including the dividend imputation system and the carry-forward loss rules. The tax avoidance chapter includes recent case law. The deductions chapter incorporates recent case law on business deductions and deductions available to employees. The taxation of trusts chapter has been updated to include the most recent legislative changes in this area. The authors explain the principles of income tax law and other tax legislation. Commentary on the key tax concepts and extracts of leading cases illustrate the application of the principles. All chapters commence with a general overview of the material to be covered. The case extracts are introduced with an outline of the facts, the competing arguments and the decision of the court or tribunal. The other extracts include rulings, explanatory memorandums and government reports. The authors also use material from economics and politics to provide the context in which tax law has developed. This book is cross-referenced to other taxation books and contains internet citations for extracted more

Product details

  • Paperback | 752 pages
  • 169 x 243 x 40mm | 1,094g
  • Federation Press
  • Annandale, NSW, Australia
  • English
  • Revised
  • 9th Revised edition
  • 1862879923
  • 9781862879928
  • 1,309,967

Table of contents

Preface Acknowledgments Cross-References Table of Cases Table of Statutes Table of Tax Rulings Introduction to Taxation The Australian Income Tax System Personal Services Income Business Income Property Income Residence, Source and International Taxation Taxation of Fringe Benefits and Statutory Income: Employee Benefits Capital Gains Tax General Deductions Specific Deductions and Capital Allowances Timing, Tax Accounting and Trading Stock Partnerships and Alienation of Income Taxation of Trusts Taxation of Companies and their Members Tax Avoidance and Evasion Tax Administration Goods and Services Tax Indexshow more

Review quote

Reviews of earlier editions: The best features of the book are: Its framework. Each chapter is devoted to a fundamental principle of tax law. This is a much easier way to read and understand the relevant concept ... The use of extracts from cases and Australian Tax Office rulings. One of the best features of the book is that each discussion of a principle of tax law is supported by appropriate extracts of relevant cases and tax office rulings. ... Its use of plain English. The language in this book is clear, concise and easy to read. Principles are explained clearly and without using verbose language. Its reference to additional reading material. ... The book covers the major areas of taxation including income and deductions, fringe benefits tax, capital gains tax, goods and services tax and taxation of various entities... In summary a complex topic is introduced and then its fundamental principles are overviewed in a clear and concise manner. - Law Institute Journal of Victoria A worthy contribution to a tax library. - Proctor The framework for analysis is excellent and this will be a very welcome addition to the current portfolio of books available to students... - Professor Robert Deutsch It provides an excellent overview of relevant tax laws. - NSW Law Society Journal [The book]... sets out clearly the taxation principles and concepts, ... the helpful commentary for each topic is integrated well with the case summaries and extracts. - Australian Business Law Reviewshow more

About Michael Kobetsky

Dr Michael Kobetsky is an Associate Professor at the University of Melbourne, Melbourne Law School. Catherine Brown joined Griffith University in 2015. Associate Professor Rodney Fisher joined the UTS Law Faculty in 2008. Sylvia Villios is a lecturer at the Adelaide Law School, University of more