Income Taxation Commentary & Materials 8e book+ebook

Income Taxation Commentary & Materials 8e book+ebook

By Graeme Cooper, Richard Vann, Miranda Stewart, Micahel Dirkis


$217.00* RRP

Date: 15/01/2017

Code: 42031667

Lawbook Co., AUSTRALIA

Available Formats

Format Title Date Code Price
Book Income Taxation: Commentary & Materials 8e 27/02/2017 9780864608345 $166.99 Add to cart
Book+eBook Income Taxation Commentary & Materials 8e book+ebook 15/01/2017 42031667 $217.00 Add to cart
eBook - ProView Income Taxation Commentary & Materials 8e ebook 20/02/2017 9780455239385 $166.99 Add to cart


This edition continues to focus on lasting skills for interpretation of this constantly evolving area of law. Distinctive commentary from leading tax academics and thought-provoking questions with a practical application combine to engage and educate readers in the subject. Instead of merely concentrating on the present state of the tax system, the book prepares readers to deal with future clients and taxation issues by imparting valuable tools such as the ability to:

  • analyse rules and principles;
  • apply relevant cases and other primary sources to a situation;
  • manipulate and implement technical rules of legislation;
  • consider taxation issues in terms of policy; and
  • understand the dynamics of taxation disputes.

Table of Contents

Part 1 Income Tax in Context


1 Tax Policy and Process

2 Fundamental Principles of the Income Tax System


Part 2 The Tax Base – Income and Exemptions


3 Income from Property

4 Income from the Provision of Services

5 Business Income

6 Compensation Receipts and Periodic Receipts


Part 3 The Tax Base – Deductions


7 The Positive Limbs – Nexus Issues

8 Personal and Non-personal Expenses

9 Current and Capital Expenses

10 Specific Deductions and Restrictions on Deductions


Part 4 Allocating Income and Deductions to Periods – Timing


11 Tax Accounting

12 Statutory Accounting Regimes


Part 5 Income Derived Through Intermediaries


13 Partnerships, Trusts and Income Splitting

14 Taxation of Companies and Shareholders

15 Special Topics in Company Tax   


Part 6 Income Derived From International Transactions


16 Principles for Taxing International Transactions   

17 Taxation of Residents   

18 Taxation of Non-residents   


Part 7 Tax Administration


19 Administering the Tax Regime   

20 Containing Tax Avoidance and Evasion   


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