LAWS3412 Australian Income Tax Law - (DISTINCTION) - In-person Exam (2023) SUMMARY Notes / CHEAT SHEET (MID-SEM & FINAL EXAM)

Description

Excellent Final Exam summary notes prepared by a DISTINCTION student!! - includes BOTH MID-SEM & FINAL EXAM materials!! Perfect for in-person written exam!! Super concise and easy to follow!! Very very useful in the final exam!!! Topics 1) Introduction to Tax and the Australian Tax System 2) Concepts of Income 3) Income from Property and Capital Gains Tax 4) Income from Services and Fringe Benefits Tax 5) Business Income 6) Deductions – Relevance 7) Deductions – Trading Stock (business taxation) 8) Deductions – The capital/revenue distinction 9) Deductions – Depreciation (business taxation) 10) Entity Taxation: Partnerships, Trusts, and Companies (Imputation) 11) Goods and Services Tax 12) Tax Administration 13) Ethical conduct and rules to counter tax avoidance