V4 COMPREHENSIVE UNIVERSITY TEXTBOOK. Every chapter has been expanded again using the supplied Forums, matching Tutorials, weekly PTL readings, Week 9 required reading and Week 13 revision material. The literal “o/0” bullet artifact before websites/sections has also been removed across the package.
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.