These notes include case table with both case facts and decisions and key provisions. Majority of the notes follow the same tabled approach to list the summaries. Links are inserted where necessary and there are some important flow charts at the end of the notes. They basically cover the following topics:
- Concept of income
- Personal services income
- Business income
- Property income
- General deductions
- Source, residency and international taxation
- Capital gains tax
- Taxation of trusts and minors
- Anti-avoidance provisions
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