Table of Contents

1. Introduction: Broad outline of the Income Tax Assessment Act; 2. Residence; 3. Source; 4. Timing aspects of income and expenditure; 5. Income; 6. Income from personal exertion; 7. Income from business; 8. Income from property; 9. Employment termination payments and superannuation benefits; 10. Fringe benefits tax; 11. Capital gains tax; 12. Deductions; 13. Limitations on deductibility; 14. Specific deductions; 15. Trading stock; 16. Taxation of partnerships; 17. Taxation of trusts; 18. Taxation of companies; 19. The imputation system; 20. Losses; 21. International tax; 22. Administration.