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Preface | |
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Addendum | |
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Table of Cases | |
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Table of Sections | |
PART I ASSESSABLE INCOME | |
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Chapter 1: |
JURISDICTIONAL ASPECTS AND THE MEANING OF INCOME |
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Chapter 2: |
INCOME UNDER THE ASSESSMENT ACT ADOPTING ORDINARY USAGE |
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Chapter 3: |
INCOME BY SPECIFIC STATUTORY PROVISIONS: SECTIONS 25A AND 26AAA |
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Chapter 4: |
INCOME BY OTHER SPECIFIC STATUTORY PROVISIONS |
PART II ALLOWABLE DEDUCTIONS: THE REDUCTION OF ASSESSABLE INCOME TO TAXABLE INCOME | |
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Chapter 5: |
THE FRAMEWORK OF SECTION 51 OF THE ASSESSMENT ACT |
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Chapter 6: |
RELEVANT AND WORKING EXPENSES |
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Chapter 7: |
RELEVANT EXPENSES THAT ARE CAPITAL: “LOSSES OR OUTGOINGS OF A CAPITAL NATURE” |
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Chapter 8: |
EXPENSES THAT ARE IRRELEVANT: PRIVATE OR DOMESTIC EXPENSES |
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Chapter 9: |
APPORTIONMENT OF EXPENSES |
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Chapter 10: |
SPECIFIC PROVISIONS CONFIRMING, EXTENDING OR QUALIFYING DEDUCTIBILITY UNDER SECTION 51(1) |
PART III TAX ACCOUNTING | |
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Chapter 11: |
ACCOUNTING FOR RECEIPTS AND OUTGOINGS |
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Chapter 12: |
ACCOUNTING FOR SPECIFIC PROFIT OR LOSS |
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Chapter 13: |
ASSIGNMENT OF INCOME |
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Chapter 14: |
ACCOUNTING FOR TRADING STOCK |
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Chapter 15: |
TAX ACCOUNTING IN CONDITIONS OF INFLATION |
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Chapter 16: |
THE RECONSTRUCTION OF TAX ACCOUNTS |
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Index |
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