TAXATION LAW IN AUSTRALIA
APPENDIX E
Lecture–Tutorial Alignment and Source Guide
The one-week-forward alignment used throughout the book keeps the Forum doctrine and Tutorial application together.
| Book chapter | Forum / lecture | Matching tutorial | Topic |
|---|
| Chapter 1 | Forum 1 | Tutorial Week 2 | Foundations of Australian Taxation Law and the Income Tax Formula |
| Chapter 2 | Forum 2 | Tutorial Week 3 | Jurisdiction, Residency, Source and Derivation |
| Chapter 3 | Forum 3 | Tutorial Week 4 | Income from Personal Exertion, Employment, Gifts, Prizes and Benefits |
| Chapter 4 | Forum 4 | Tutorial Week 5 | Business Income, Non-Cash Benefits and Isolated Profit-Making Transactions |
| Chapter 5 | Forum 5 | Tutorial Week 6 | Returns from Property, Compensation Receipts and Periodicity |
| Chapter 6 | Forum 6 | Tutorial Week 7 | Capital Gains Tax: Events, Assets, Cost Base, Losses and Discounts |
| Chapter 7 | Forum 7 | Tutorial Week 8 | General Deductions: Nexus, Positive and Negative Limbs, Apportionment and Boundaries |
| Chapter 8 | Forum 8 | Tutorial Week 9 | Deductions Across Time: Preliminary, Post-Cessation, Interest and Self-Education |
| Chapter 9 | Forum 9 | Tutorial Week 10 | Capital v Revenue, When Expenditure Is Incurred, Division 40 and Division 43 |
| Chapter 10 | Forum 10 | Tutorial Week 11 | Specific Deductions, Borrowing Costs, Repairs and Deduction Denials |
| Chapter 11 | Forum 11 | Tutorial Week 12 | Tax Planning, Tax Avoidance, Integrity Rules and Part IVA |
| Chapter 12 | Forum 12 | Tutorial Week 13 | Tax Administration: Returns, Assessments, Penalties, Objections, Rulings and ATO Powers |
| Chapter 13 | Whole-course source integration | Week 13 Revision Class | Final Examination Revision: Integrated Australian Taxation Law |