TAXATION LAW IN AUSTRALIA
TAXATION LAW IN AUSTRALIA
CONTENTS

Table of Contents

Working pagination: V3 estimates reflect the expanded university teaching manuscript. Final page numbers will be locked only after print typesetting; electronic links are active now. page numbers are draft estimates until the print manuscript is locked. The electronic links are active now.
Preface1
How to Use This Book5
Weekly Required Readings10
Interactive Glossary of Terms A–Z14
Legal Research: Cases, Legislation and Authorities28
Chapter 1 - Foundations of Australian Taxation Law and the Income Tax Formula35
Chapter 2 - Jurisdiction, Residency, Source and Derivation71
Chapter 3 - Income from Personal Exertion, Employment, Gifts, Prizes and Benefits105
Chapter 4 - Business Income, Non-Cash Benefits and Isolated Profit-Making Transactions139
Chapter 5 - Returns from Property, Compensation Receipts and Periodicity175
Chapter 6 - Capital Gains Tax: Events, Assets, Cost Base, Losses and Discounts207
Chapter 7 - General Deductions: Nexus, Positive and Negative Limbs, Apportionment and Boundaries251
Chapter 8 - Deductions Across Time: Preliminary, Post-Cessation, Interest and Self-Education291
Chapter 9 - Capital v Revenue, When Expenditure Is Incurred, Division 40 and Division 43331
Chapter 10 - Specific Deductions, Borrowing Costs, Repairs and Deduction Denials373
Chapter 11 - Tax Planning, Tax Avoidance, Integrity Rules and Part IVA415
Chapter 12 - Tax Administration: Returns, Assessments, Penalties, Objections, Rulings and ATO Powers451
Chapter 13 - Final Examination Revision: Integrated Australian Taxation Law493
Appendix A - Statute GuideDraft
Appendix B - Case and Authority GuideDraft
Appendix C - Final Exam Attack SheetDraft
Appendix D - AGLC4 Quick ReferenceDraft
Appendix E - Lecture–Tutorial Alignment and Source GuideDraft
BibliographyDraft
IndexDraft
ResourcesDraft
Complete Source Coverage AuditAudit
CONTENTS  |  TAXATION LAW IN AUSTRALIA