Australian Taxation Law Cases 2023

The 2023 edition of Australian Taxation Law Cases is a feature-packed resource that includes key new cases and revisions of the commentary. It explains how cases would be decided today and takes into account important recent changes in the law.

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 decisions may be cited to support interpretation of Australian legislation.

Every major aspect of the Australian tax system is covered, with chapters on topics such as goods and services tax, superannuation, offsets, partnerships, capital gains tax, trusts, company tax and tax administration. All chapters have been thoroughly revised.

Australian Taxation Law Cases 2023 enhances tax teaching and provides a valuable learning tool for all tax students.

Chapter 1 - Constitutional Issues

Chapter 2 - Judicial Concept of Ordinary Income

Chapter 3 - Income from Personal Services and Employment

Chapter 4 - Income from Business and Gains from the Sale of Assets

Chapter 5 - Income from Property and Instalment Sales of Property

Chapter 6 - Capital Gains

Chapter 7 - General Deductions

Chapter 8 - Private and Domestic Expenses

Chapter 9 - Capital or Revenue Expenses

Chapter 10 - Specific Deductions

Chapter 11 - Tax Accounting and Income Assignments

Chapter 12 - Trading Stock

Chapter 13 - Partners and Partnerships

Chapter 14 Trusts and Beneficiaries

Chapter 15 - Exempt Organisations

Chapter 16 - Companies and Shareholders

Chapter 17 - International Aspects of Income Taxations

Chapter 18 - Anti-avoidance Doctrines and Provisions

Chapter 19 - Tax Administration

Chapter 20 - GST