Income Taxation Commentary and Materials Tenth Edition eBook

Income Taxation Commentary and Materials Tenth Edition eBook

By Miranda Stewart, Graeme Cooper, Richard Vann, Michael Dirkis

eBook - ProView

$150.00* RRP

Date: 21/12/2022

Code: 9780455246864

Lawbook Co., AUSTRALIA

Available Formats

Format Title Date Code Price
Book Income Taxation Commentary & Materials Tenth Edition 22/12/2022 9780455246857 $150.00 Add to cart
eBook - ProView Income Taxation Commentary and Materials Tenth Edition eBook 21/12/2022 9780455246864 $150.00 Add to cart
Book+eBook Income Taxation Commentary and Materials Tenth Edition Book + eBook 21/12/2022 43014382 $187.00 Add to cart

Description

This edition continues to focus on lasting skills for interpretation of this constantly evolving area of law. Distinctive commentary from leading tax academics and thought-provoking questions with a practical application combine to engage and educate readers in the subject. Instead of merely concentrating on the present state of the tax system, the book prepares readers to deal with future clients and taxation issues by imparting valuable tools such as the ability to:

  • analyse rules and principles;
  • apply relevant cases and other primary sources to a situation;
  • manipulate and implement technical rules of legislation;
  • consider taxation issues in terms of policy; and
  • understand the dynamics of taxation disputes

Table of Contents

Part 1 Income Tax in Context

 

1 Tax Policy and Process  

2 Fundamental Principles of the Income Tax System  

 

Part 2 The Tax Base – Income and Exemptions

 

3 Income from Property  

4 Income from the Provision of Services  

5 Business Income  

6 Compensation Receipts and Periodic Receipts  

 

Part 3 The Tax Base – Deductions

 

7 The Positive Limbs – Nexus Issues  

8 Personal and Non-personal Expenses  

9 Current and Capital Expenses  

10 Specific Deductions and Restrictions on Deductions  

 

Part 4 Allocating Income and Deductions to Periods – Timing

 

11 Tax Accounting  

12 Statutory Accounting Regimes  

 

Part 5 Income Derived Through Intermediaries

 

13 Partnerships, Trusts and Income Splitting  

14 Taxation of Companies and Shareholders  

15 Special Topics in Company Tax   

 

Part 6 Income Derived From International Transactions

 

16 Principles for Taxing International Transactions   

17 Taxation of Residents   

18 Taxation of Non-residents   

 

Part 7 Tax Administration

 

19 Administering the Tax Regime   

20 Containing Tax Avoidance and Evasion   

Resource Downloads

Instructor Supplements

Please note: these resources are ONLY for the use of lecturers who have prescribed the relevant text. Please email anzacademicsales@thomsonreuters.com to request access.

Instructor Supplement

Instructor supplements are password protected. Enter the password below and click submit to access the file download

Please note: these resources are ONLY for the use of lecturers who have prescribed the relevant text. Please email anzacademicsales@thomsonreuters.com to request access.

*

eBooks and packages including an eBook may not be returned once the software key has been supplied. Your rights as a customer to access and use the ProView™ software and a ProView eBook are subject to acceptance of the ProView content licence agreement.

NB

  • An email with a registration key and instructions for accessing your eBook will be sent after checkout. For existing ProView users the eBook will appear in your library after checkout.

  • Forthcoming/pre-order eBooks will be available after the publication date.

  • The ProView app is not currently available on Kindle. See the latest system requirements

Got a Promo Code?