Butterworths Student Companion: Tax Law

Tax Law: Butterworths Student Companion contains concise summaries of the leading decisions covered in the study of the law of Tax.

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ISBN/ISSN: 9781927149775
Release Date: December 01, 2012
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ISBN/ISSN: 9781927183953
Release Date: December 01, 2012
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Product description

The book is designed to be used by students in conjunction with lecture notes and existing text materials as an aid to understanding and remembering important cases.

Other titles in the Butterworths Student Companion series to date include:

  • Contract Law, 5th edition, Walker
  • Equity - Wills and Trusts, 3rd edition, Gibbons
  • Criminal Law, 5th edition, Stephens
  • Family Law, Colebrook and  Jensen
  • Evidence, 2nd edition, Midson
  • Land, 4th edition, Isac
  • Public Law, 4th edition, Dorset
  • Torts, 6th edition, McLay

Each Student Companion collects the key cases and presents the facts, the decisions, and the principles, in language you can understand.

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Table of contents

Income Tax

What is income? Nature and Quality of income - Part B

Capital / revenue distinction - Part C

Business income - Part C

Personal services income - Part C

Property and land - Part C Dividends - Part C

Grouping - Part C

Charitable entities - Part C

Deductions - Part D

Private limitation - Part D

Employment limitation - Part D

Timing of income derivation - Part E

Recharacterisation - Part F

Avoidance - Part G

Taxation of specific entities - Part H

Limited Partnerships - Part H

Partnerships - Part H

Trusts - Part H

Losses - Part I

Rebates, credits and imputation Parts L - O

Residence - Part Y

Source Part Y

Associated Persons Part Y V

Voting interests Part Y

Goods and Services Tax

The meaning of "consideration" - Section 8

The meaning of "taxable activity" - Section 5

The meaning, time and value of a "supply" - Sections 5, 9, 10

Zero-rating goods and services - Sections 11 - 12

Exempt supplies - Section 14

Special cases - Part I

Tax Administration Ac

Tax Disputes - Part IVA

Penalties regime - Part IX