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Taxation 1 Notes

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Taxation 1: full notes for the final examination including all important case law and some questions

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22 Pages Complete Study Notes < 1 Year old
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Topics this document covers:
Tax Taxation in the United States Foreign tax credit International taxation Constructive receipt Economy Taxation in Canada Income tax in Australia
This is a Complete Set of Study Notes

Complete Study Notes typically cover at least half a semester’s content or several topics in greater depth. They are typically greater than 20 pages in length and go into more detail when covering topics.

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Topics this document covers:
Tax Taxation in the United States Foreign tax credit International taxation Constructive receipt Economy Taxation in Canada Income tax in Australia
Sample Text:
Under S. 6-5(3), 6-10(5), { 25(1)(b)} - if not an Australian resident: assessable income includes: the ordinary income and statutory income derived directly or indirectly from all Australian sources during the income year. 1: Residence For Individual: Meaning - common law Statutory - def. Sec 6 itaa 1936 (1): Definition of a Resident in Section 995-1 {s.6(1)}: Australian resident means a person who is resident of Australia for the purposes of the ITAA 1936. Section 6(1)(a) {1936} : a "resident of Australia" means: - a person other than a company who resides in Australia (common law definition) and includes a person satisfied one of 3 statutory tests (a) Whose domicile is in Australia, unless the Commissioner is satisfied that his per...
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