Australian Taxation Law Cases 2011 A Guide to the Leading Cases for Commerce and Law Students

Contents: 1 Constitutional issues; 2 Judicial concept of income; 3 Income from personal services and employment; 4 Income from business and gains from the sale of assets; 5 Income from property and instalment sales of property; 6 Capital gains; 7 General deductions; 8 Private and domestic expenses; 9 Capital or revenue expenses; 10 Specific deductions; 11 Tax accounting and income assignments; 12 Trading stock; 13 Partners and partnerships; 14 Trusts and beneficiaries; 15 Exempt organisations; 16 Companies and shareholders; 17 International aspects of income taxation; 18 Anti-avoidance doctrines and provisions; 19 Tax administration