Australian Taxation Study Manual

21 September 46th edn acquired Advise amount apply assessable income Australian Master Tax Australian Taxation Law beneficiary calculated capital gain capital proceeds Category CGT discount CGT event claim Commissioner component decline in value depreciating asset determining disposal employee ended 30 June exempt expenditure expenses Foundations of Taxation franked distribution franking account franking credit fringe benefit fully franked GST Act GST Ruling GSTR Guide 47th edn included income tax incurred input tax credit interest July lease loss Ltd v FC Master Tax Guide Medicare levy ordinary income paid partnership income PAYG instalment penalty presently entitled profit Pty Ltd purchase purposes Question rebate received resident restrictive covenant salary September 1999 September 2009 small business sold Solution Sun Newspapers Tax Guide 46th tax offset tax payable tax year ended taxable income taxable value taxpayer trading stock trust income withholding tax