Australian Taxation Law Cases 2008 A Guide to the Leading Cases for Commerce and Law Students

The 2008 edition of this highly successful and feature-packed resource includes key new cases and revisions of the commentary. It explains how cases would be decided today and takes into account important recent changes to the law. Legislative amendments to restrict deductions for capital-protected loans and, significantly, the new superannuation tax regime have also been incorporated. The text synthesises hundreds of cases into a single volume and has several features not found in other works. It assists students to: Find cases organised by topic and see how related cases fit together; Grasp the key features and outcomes of each case; See how older cases can be cited and used in arguments under today's law; See how today's statutes apply to the facts raised by older cases; and Understand how overseas (particularly UK) decisions may be cited to support interpretation of Australian legislation. AUSTRALIAN TAXATION LAW CASES 2008 enhances tax teaching and provides a valuable learning tool for all tax students.