This publication is copyright. Other than for the purposes and subject to the conditions prescribed under the Copyright Act, no part of it may in any form or by any means (electronic, mechanical, microcopying, photocopying, recording or otherwise) be reproduced, stored in a retrieval system or transmitted without prior written permission. Inquiries should be addressed to the publishers. This work has been assisted with funds received from the University of Sydney Faculty of Law. Income Taxation in Australia Principles of Income, Deductibility and Tax Accounting R. W. Parsons, B.A., LL.B. 901pp. The Law Book Company Limited Sydney 1985. Copyright permissions to reproduce the works on the site have been provided Marion Parsons and the Law Book Company (now part of the Thomson Reuters Group) for the Parsons text.

Income Taxation in Australia

R. W. Parsons, B.A., LL.B. Professor of Law, University of Sydney

 
 

ISBN: 9780455206011

Publication date: 1-Jan-1985

This major text provides the most definitive and authoritative exposition yet published of the principles of income deductibility and tax accounting under the Income Tax Assessment Act 1936. Its basic concern is the general income tax law developed by the courts around the words 'income', losses and outgoings, derived and incurred. The principles behind these key words are presented as an integrated system, and decisions that conflict with those principles are critically evaluated. Within this comprehensive presentation of principles is an exhaustive explanation of all general provisions of the Act concerned with income, deductibility and tax accounting. Relevant aspects relating to trusts, partnerships and company distributions are examined.

About the authors

Ross Parsons was Professor of Law at the University of Sydney from 1961 to 1986. In that time he established the Australia paradigms for postgraduate coursework legal education and continuing professional development, as well as being Australia’s acknowledged leader in tax law research and a foremost scholar in commercial and corporate law.

 

This publication is copyright. Other than for the purposes and subject to the conditions prescribed under the Copyright Act, no part of it may in any form or by any means (electronic, mechanical, microcopying, photocopying, recording or otherwise) be reproduced, stored in a retrieval system or transmitted without prior written permission.

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TY  - BOOK
AU  - Ross W Parsons
PY  - 1985
TI  - Income Taxation in Australia
AB  - This major text provides the most definitive and authoritative exposition yet published of the principles of income deductibility and tax accounting under the Income Tax Assessment Act 1936. Its basic concern is the general income tax law developed by the courts around the words 'income', losses and outgoings, derived and incurred. The principles behind these key words are presented as an integrated system, and decisions that conflict with those principles are critically evaluated. Within this comprehensive presentation of principles is an exhaustive explanation of all general provisions of the Act concerned with income, deductibility and tax accounting. Relevant aspects relating to trusts, partnerships and company distributions are examined.
PB  - The Law Book Company Ltd
CY  - Sydney
SN  - 9780455206011
DO  - 
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@book{Parsons1985,
abstract = {This major text provides the most definitive and authoritative exposition yet published of the principles of income deductibility and tax accounting under the Income Tax Assessment Act 1936. Its basic concern is the general income tax law developed by the courts around the words 'income', losses and outgoings, derived and incurred. The principles behind these key words are presented as an integrated system, and decisions that conflict with those principles are critically evaluated. Within this comprehensive presentation of principles is an exhaustive explanation of all general provisions of the Act concerned with income, deductibility and tax accounting. Relevant aspects relating to trusts, partnerships and company distributions are examined.},
address = {Sydney},
author = {Parsons, Ross W.},
doi = {},
isbn = {9780455206011},
pages = {248},
publisher = {The Law Book Company Ltd},
title = {Income Taxation in Australia},
year = {1985}
}