Index

A quick subject index for the principal topics. Use the Glossary for concise definitions and the Statute/Case Guides for authorities.

Assessable income — Chapter 1

Residency — Chapter 2

Source — Chapter 2

Derivation — Chapter 2

Employment income — Chapter 3

Gifts and prizes — Chapter 3

Non-cash benefits — Chapter 3

Business income — Chapter 4

Isolated transactions — Chapter 5

Compensation — Chapter 5

Capital gains tax — Chapter 6

CGT discount — Chapter 6

General deductions — Chapter 7

Apportionment — Chapter 7

Self-education — Chapter 8

Interest — Chapter 8

Capital v revenue — Chapter 9

Division 40 — Chapter 9

Division 43 — Chapter 9

Borrowing costs — Chapter 10

Repairs — Chapter 10

Part IVA — Chapter 11

Tax avoidance — Chapter 11

Assessments — Chapter 12

Penalties — Chapter 12

Objections — Chapter 12

Rulings — Chapter 12

Final revision — Chapter 13