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Taxation Law: Class Notes

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Taxation Law: Class Notes
TAXATION LAW & PRACTICE EXAM NOTES

2011

|PAGE INDEX |
|Income |- Source |Page 3 |
| |- Residency |Page 4 |
| |- Dual Residents |Page 5 |
| |- Assessable Income |Page 5 |
| |- NOT INCOME |Page 6 |
| |- Capital Receipts |Page 7 |
| |- Personal Exertion |Page 8 |
|Business v Hobby | |Page 11 |
|Compensation Payments | |Page 14 |
|Extraord/Isolated Transactions | |Page 19 |
|Employment Termination Payment | |Page 22 |
|Annuities | |Page 24 |
|CGT | |Page 25 |
| |- CGT Events |Page 26 |
| |- Index Numbers |Page 28 |
|
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