a-practical-introduction-to-australian-taxation-law-income-and-deductio

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A Practical Introduction to Australian Taxation Law - Income
and Deductions
Introduction to Australian Tax Law (Curtin University)




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Downloaded by Tina Zhang ()

, lOMoAR cPSD| 1693811




A Practical Introduction to
Australian Taxation Law




Annette Morgan, Colleen Mortimer and Professor Dale Pinto




Downloaded by Tina Zhang ()

, lOMoAR cPSD| 1693811




Downloaded by Tina Zhang ()

, lOMoAR cPSD| 1693811




TABLE OF CONTENTS


INTRODUCTION 1

RESEARCH 4

HENRY’S GUIDE TO THE INSTITUTIONAL FRAMEWORK

OF TAXATION IN AUSTRALIA 11

TOPIC ONE – INCOME 37

TOPIC ONE QUESTIONS - INCOME 79

TOPIC TWO – DEDUCTIONS 85

TOPIC TWO QUESTIONS – DEDUCTIONS 143

TOPIC THREE – UNIFORM CAPITAL ALLOWANCES 159

TOPIC THREE QUESTIONS – UNIFORM CAPITAL ALLOWANCES 184

TOPIC FOUR – CAPITAL GAINS TAX 193

TOPIC FOUR QUESTIONS – CAPITAL GAINS TAX 219

TOPIC FIVE – PARTNERSHIPS 229

TOPIC FIVE QUESTIONS – PARTNERSHIPS 246

TOPIC SIX – MINORS AND TRUSTS 256

TOPIC SIX QUESTIONS – MINORS AND TRUSTS 300

TOPIC SEVEN – COMPANIES 310

TOPIC SEVEN QUESTIONS – COMPANIES 325

TOPIC EIGHT – GOODS AND SERVICES TAX 333

TOPIC EIGHT QUESTIONS – GOODS AND SERVICES TAX 353

TOPIC NINE – TAX PRACTITIONERS 359

COMMON ERRORS 375

TAX RATES AND TABLES 378




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