LSSU392: Principles of Taxation Law Notes

Description

These notes are a comprehensive summary of LSSU392 compiled from lectures, lecture notes, and textbook readings. I received an Distinction in this unit so these notes are very high quality. They explain complex legal ideas, while explaining them succinctly, and also contains an explanation and application of all relevant statutes and common law cases particular to this unit. Given that the final examination for this unit is an open book exam, these notes are an invaluable tool to take into the exam with you. Topic List: Topic 1 - Introduction to Taxation; Residency & Source Topic 2 - Goods & Services Tax Topic 3 - Fringe Benefits Tax Topic 4 - Taxation of Income 1 Topic 5 - Assessable Income 2 Topic 6 - Deductions 1 Topic 7 - Deductions 2 & Tax Accounting Topic 8 - Capital Gains Tax Topic 9 - Capital Allowances Topic 10 - Trading Stock & Taxation of Partnership Income Topic 11 - Taxation of Trusts & Companies