79017 Taxation Law - High Distinction (90%)

Description

These extensive notes include information taken from seminars, various textbooks, authoritative cases, prescribed readings and further online research compiled into an easily read format. They contain relevant theoretical content, supported by vital, authoritative cases and examples to further your grasp of various content. I consistently achieved Ds and HDs throughout the semester with these notes. These notes can aid you to easily achieve your desired mark - with 82 thoroughly compiled pages, no topic is ignored! Topics: 1. Introduction 2. Overview: Australian Taxation System 3. Tax Formula, Rates, Offsets & PAYG; Residence and Source 4. Characteristics of Ordinary Income; Income from Personal Exertion 5. Income from Business and Compensation Receipts; Income from Property 6. Capital Gains Tax 7. Fringe Benefits Tax; Deductions 1 8. Deductions 2 9. Tax Accounting; Trading Stocks and SBEs 10. Business Entities, Sole Traders and Partnerships 11. Companies and Shareholders; Trusts 12. GST; Tax Administration, Planning and Anti-Avoidance