Table of Contents

Introduction to Income Tax LawTax Formula, Tax Rates and Tax OffsetsAssessable Income: General PrinciplesIncome from Personal ExertionIncome from PropertyIncome from BusinessCapital Gains Tax: General TopicsCapital Gains Tax: Concessions and Special TopicsNon-Assessable IncomeGeneral DeductionsSpecific DeductionsCapital Allowances and Capital WorksTax AccountingTrading StockSmall Business Entities and ConcessionsTaxation of Partnership IncomeTaxation of Trust IncomeTaxation of Corporate Tax Entities and their MembersCorporate Tax Losses, Net Capital Losses and Bad DebtTaxation of Consolidated GroupsSpecial Taxpayers and Incentive SchemesTaxation of Financial TransactionsSuperannuationInternational AspectsTax Evasion, Avoidance, and PlanningFringe Benefits TaxGoods and Services TaxState TaxesAdministrative Aspects of TaxationTax Rulings, Tax Returns, and AssessmentsChallenging an AssessmentCollection and Recovery of TaxOffences, Penalties and Regulation of Tax PractitionersRates and TablesTable of CasesDecisions of Boards of Review and AAT (Taxation Appeals Division)Table of LegislationTable of RulingsIndex

About the Author

Robin Woellner is an Adjunct Professor in the School of Law at James Cook University, and the School of Taxation and Business Law at the University of New South Wales. Stephen Barkoczy is a Professor in the Faculty of Law at Monash University. Shirley Murphy is an Adjunct Lecturer in the Department of Accounting and Corporate Governance at Macquarie University. Chris Evans is a Professor in the School of Taxation and Business Law at the University of New South Wales. Dale Pinto is a Professor and Head of Department in the Curtin Business School at Curtin University.