| Description | This unit is an introduction to taxation law. It commences with an overview of the Australian tax system, discusses contemporary tax issues and then deals with specific topics, viz. basis of liability to Australian income tax, concepts of residence and source of income, meaning of income, tax accounting, statutory concepts of income, taxation of fringe benefits, basis of liability to capital gains tax and allowable deductions. It concludes with a study of the general antiavoidance sections. |
