Beruflich Dokumente
Kultur Dokumente
Assessable Income
Evans v FCT (1989) 20 ART 922; [1989] FCA 205 FCT v Myer Emporium Ltd (1987) 163 CLR 199, [1987] HCA 18 Westfield Ltd v FCT (1991) 28 FCR 333
Tax Rulings: Taxation Ruling TR 98/17 Taxation Ruling TR 97/11 Income tax: am I carrying on a business of primary production? Taxation Ruling TR 92/3 Income tax: whether profits on isolated transactions are income Taxation Ruling TR 98/1 Income tax: determination of income; receipts
WEEK
TOPIC
TOPIC NO
READINGS REQUIRED
versus earnings Kobetsky General deductions: Chapter 10, [10.10] - [10.630]; and Specific deductions: Chapter 11, [11.10] - [11.570]. Legislation: Sections 8-1, 70-10; 70-35 (1997 Act) Sections 25-10, 40-72, 40-75 and Div 28 (generally) 1997 Act
Allowable Deductions
Cases
FCT v Day [2008] HCA 53 Spriggs v FCT; Riddell v FCT [2009] HCA 22
Tax Rulings Taxation Ruling TR 98/9 Income tax: deductibility of self -education expenses incurred by an employee or a person in business Taxation Ruling TR 95/14 Income tax: employee teachers - allowances, reimbursements and work-related deductions
6 7 8
Capital Gains Tax Introduction Capital Gains Tax Special Topics Capital Gains Tax Special Topics (cont) 4
Goods and Services Tax (GST) and Fringe Benefits Tax (FBT)
WEEK 10 11
TOPIC NO
READINGS REQUIRED
6,7
12
State Taxes