EDITIONS
Book Navigation
Four editions
Print / Publisher: Open Print PDF
Electronic / Interactive: Open Electronic PDF | Open Web Reader
Tablet / iPad / Android / Kindle-compatible: Open Tablet Edition
Mobile / iPhone / Android: Open Mobile Edition
Start reading | Contents | Glossary | Resources
- Chapter 1: Foundations of Australian Taxation Law and the Income Tax Formula
- Chapter 2: Jurisdiction, Residency, Source and Derivation
- Chapter 3: Income from Personal Exertion, Employment, Gifts, Prizes and Benefits
- Chapter 4: Business Income, Non-Cash Benefits and Isolated Profit-Making Transactions
- Chapter 5: Returns from Property, Compensation Receipts and Periodicity
- Chapter 6: Capital Gains Tax: Events, Assets, Cost Base, Losses and Discounts
- Chapter 7: General Deductions: Nexus, Positive and Negative Limbs, Apportionment and Boundaries
- Chapter 8: Deductions Across Time: Preliminary, Post-Cessation, Interest and Self-Education
- Chapter 9: Capital v Revenue, When Expenditure Is Incurred, Division 40 and Division 43
- Chapter 10: Specific Deductions, Borrowing Costs, Repairs and Deduction Denials
- Chapter 11: Tax Planning, Tax Avoidance, Integrity Rules and Part IVA
- Chapter 12: Tax Administration: Returns, Assessments, Penalties, Objections, Rulings and ATO Powers
- Chapter 13: Final Examination Revision: Integrated Australian Taxation Law