TEACHING BOOK BUILD: Substantive chapters are built from Forums 1–12, the matching Tutorials, weekly readings, Week 9 required reading and Week 13 revision material. Each chapter includes statutory and authority maps, teaching explanations, tutorial application, IRAC method, calculations and revision activities.
How to use the book
Substantive Chapters
Chapter 1: Foundations of Australian Taxation Law and the Income Tax FormulaChapter 2: Jurisdiction, Residency, Source and DerivationChapter 3: Income from Personal Exertion, Employment, Gifts, Prizes and BenefitsChapter 4: Business Income, Non-Cash Benefits and Isolated Profit-Making TransactionsChapter 5: Returns from Property, Compensation Receipts and PeriodicityChapter 6: Capital Gains Tax: Events, Assets, Cost Base, Losses and DiscountsChapter 7: General Deductions: Nexus, Positive and Negative Limbs, Apportionment and BoundariesChapter 8: Deductions Across Time: Preliminary, Post-Cessation, Interest and Self-EducationChapter 9: Capital v Revenue, When Expenditure Is Incurred, Division 40 and Division 43Chapter 10: Specific Deductions, Borrowing Costs, Repairs and Deduction DenialsChapter 11: Tax Planning, Tax Avoidance, Integrity Rules and Part IVAChapter 12: Tax Administration: Returns, Assessments, Penalties, Objections, Rulings and ATO PowersChapter 13: Final Examination Revision: Integrated Australian Taxation Law
Electronic edition: hyperlinks connect students to legislation, cases and public legal resources. Dedicated interactive quizzes and crosswords can be added in the next deployment without changing the chapter manuscript.