BTF3931: Taxation Law Summary Notes

Description

My summary includes detailed notes from the textbook and the lecture slides. Topics that are included: 1. Australian Tax System 2. Introduction to Income Tax 3. Residence and Source 4. General Concepts of Income 5. Income from Personal Services and Employment 6. Income from Property 7. Income from Business 8. Tax Accounting for Income Receipts 9. Income from Extraordinary and Isolated Transactions 10. Compensation Receipts in Relation to a Business 11. General Deductions 12. Specific Deductions 13. Capital Allowances 14. Provisions Limiting Deductability 15. Tax Offsets 16. Capital Gains Tax 17. GST 18. Fringe Benefits Tax