LAWS70002 Taxation of Business & Investment Income - HD NOTES
Subject notes for UniMelb LAWS70002
Description
HD Summary Notes and Sample Exam Structure for Taxation of Business and Investment Income Unit Topics include: 1. The structure of the Australian income tax system 2. The structure of the legislation, interaction mechanisms and derivation 3. Multi-step transactions 4. Deferred payments 5. Expense characterisation and calculation of cost 6. Valuation and conditions of employment 7. Reimbursements and apportionment of deductions 8. Capital gains tax: dissecting receipts and part disposals 9. Deemed disposals 10. Capital allowances and cost-base write-down 11. Creation of liabilities 12. Reimbursement and recovery of expenses
UniMelb
Semester 1, 2023
38 pages
17,031 words
$29.00
6
Campus
UniMelb, Parkville
Member since
September 2015