Kobetsky, Krever, O’Connell, and Stewart's Income Tax is an established tax book, which has received very positive reviews in leading law journals. The book is designed to explain the principles of Australian taxation law in plain English. The book provides students with concise extracts and other materials to illustrate the application of the income tax principles.

All chapters in the sixth edition of this established text have been fully revised to include the latest developments in taxation law. The tax administration chapter has been revised and expanded to take account of the recent changes to the self-assessment system for individuals. The chapter contains extracts from the Federal Treasury’s Report on Aspects of Income Tax Self Assessment (2004).

Table of Contents

Preface
Acknowledgements
Table of Cases
Table of Statutes
Table of Income Tax Rulings

CHAPTER 1: Introduction to Taxation
CHAPTER 2: The Concept of Income
CHAPTER 3: Personal Services Income
CHAPTER 4: Business Income
CHAPTER 5: Property Income
CHAPTER 6: International Taxation
CHAPTER 7: Taxation of Fringe Benefits
CHAPTER 8: Capital Gains Tax
CHAPTER 9: Exempt Income and Mutuality
CHAPTER 10: General Deductions
CHAPTER 11: Specific Deductions and Capital Allowances
CHAPTER 12: Timing, Tax Accounting and Trading Stock
CHAPTER 13: Partnerships and Alienation of Income
CHAPTER 14: Taxation of Trusts
CHAPTER 15: Taxation of Companies and their Members
CHAPTER 16: Tax Avoidance
CHAPTER 17: Tax Administration
CHAPTER 18: Goods and Services Tax

References
Index