6 Income Tax Legislative Framework[ppt]

Rulings s 357 85 tax administration act tlip

Info icon This preview shows pages 3–5. Sign up to view the full content.

View Full Document Right Arrow Icon
Rulings (s 357-85  Tax Administration Act ) TLIP superseded by ANTS reforms
Image of page 3

Info icon This preview has intentionally blurred sections. Sign up to view the full version.

View Full Document Right Arrow Icon
Foundations of Taxation Law [¶6.3](a) © CCH Australia Limited Coverage of the ITAA97 Coverage of the ITAA97 ITAA97 is the main Assessment Act Divided into following Chapters: Chapter 1 – Introduction and core provisions Chapter 2 – Liability rules of general application Chapter 3 – Specialist liability rules Chapter 4 – International aspects of income tax Chapter 5 – Administration Chapter 6 – Dictionary
Image of page 4
Foundations of Taxation Law [¶6.3](b) © CCH Australia Limited The ITAA36 divided into Parts: Part I – Preliminary Part II – Administration Part III – Liability to taxation Part IV – Returns and assessments Part IVA – Schemes to reduce income tax Part VA – Tax File Numbers Part VI – Collection and recovery of tax Part VIIA – Registration of tax agents Part VIIB – Medicare levy and Surcharge Part VIII – Miscellaneous Part X – Controlled foreign companies Part XI – Foreign investment funds Coverage of the ITAA36 Coverage of the ITAA36
Image of page 5
This is the end of the preview. Sign up to access the rest of the document.

{[ snackBarMessage ]}

What students are saying

  • Left Quote Icon

    As a current student on this bumpy collegiate pathway, I stumbled upon Course Hero, where I can find study resources for nearly all my courses, get online help from tutors 24/7, and even share my old projects, papers, and lecture notes with other students.

    Student Picture

    Kiran Temple University Fox School of Business ‘17, Course Hero Intern

  • Left Quote Icon

    I cannot even describe how much Course Hero helped me this summer. It’s truly become something I can always rely on and help me. In the end, I was not only able to survive summer classes, but I was able to thrive thanks to Course Hero.

    Student Picture

    Dana University of Pennsylvania ‘17, Course Hero Intern

  • Left Quote Icon

    The ability to access any university’s resources through Course Hero proved invaluable in my case. I was behind on Tulane coursework and actually used UCLA’s materials to help me move forward and get everything together on time.

    Student Picture

    Jill Tulane University ‘16, Course Hero Intern