These CLAW3201 notes are completed using the textbook, all the lectures and case summaries. They cover the whole semester. Clearly written notes are tabulated for easy understanding and following with concepts. Included topics are:
- Residence and Source
- Concepts of Income – Income from personal services, including an overview of FBT
- Concepts of Income – Income from property and business
- Capital Gains Tax
- General Deductions
- Specific Deductions
- Tax Accounting
- Tax Avoidance
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