1. Introduction -- 2. Structure of the Acts and the Income Concept -- 3. Income According to Ordinary Concepts -- 4. The Derivation and Measurement of Income -- 5. Statutory Income -- 6. Capital Gains Tax -- 7. Fringe Benefits Tax -- 8. General Deductions -- 9. Specific Deductions -- 10. Capital Allowances -- 11. Trading Stock -- 12. Taxation of Companies -- 13. Taxation of Shareholders -- 14. Taxation of Partnerships -- 15. Taxation of Trusts -- 16. Tax Administration -- 17. Anti-Tax Avoidance Measures -- 18. International Aspects -- 19. Good and Services Tax.
Reproduction
Electronic reproduction. Ann Arbor, MI Available via World Wide Web.