Find
Search for over 200,000 study notes and past assignments!
Swap
Download study resources by swapping your own or buying Exchange Credits.
Study
Study from your library anywhere, anytime.
7 Found helpful • 119 Pages • Complete Study Notes • Year: Pre-2021
Full notes for Taxation and Revenue Law, over 100 pages. General Principles Income Tax Assessment Act 1936: • Cth govt assumed role for collecting income tax from the states to fund the war. • Legislation drafted by the parliamentary council (attached parliament house) • Initially simple piece of legislation drafted by several persons • Expanded over time via amendments (5 x thicker in 1980’s) • Extensive amendments (i.e. s.159ZZZQR) made act unworkable • 1990’s: treasurer sought to simplify act • 1997: ITAA 1997 enacted to work in parallel w/1936 act until all old provisions rewritten. • Office of Parlimentary Council drafts legislation. Income Tax Assessment Act 1997: • Legislation was to deal with general first and then the more specific scenarios. • Empty but for core provisions which incorporated provisions from 1936 act by cross reference. • Over time, cross referencing provisions rewritten resulting in less references to old act • 2008: Cross referencing halted. Over time, old act expected to disappear,
This document is 50 Exchange Credits
More about this document:
|
|
This document has been hand checkedEvery document on Thinkswap has been carefully hand checked to make sure it's correctly described and categorised. No more browsing through piles of irrelevant study resources. |
|
|
This is a Complete Set of Study NotesComplete Study Notes typically cover at least half a semester’s content or several topics in greater depth. They are typically greater than 20 pages in length and go into more detail when covering topics. |
|
|
What are Exchange Credits?Exchange Credits represent the worth of each document on Thinkswap. In exchange for uploading documents you will receive Exchange Credits. These credits can then be used to download other documents for free. |
|
|
Satisfaction GuaranteeWe want you to be satisfied with your learning, that’s why all documents on Thinkswap are covered by our Satisfaction Guarantee. If a document is not of an acceptable quality or the document was incorrectly described or categorised, we will provide a full refund of Exchange Credits so that you can get another document. For more information please read Thinkswap's Satisfaction Guarantee. |
Studying with Academic Integrity
Studying from past student work is an amazing way to learn and research, however you must always act with academic integrity.
This document is the prior work of another student. Thinkswap has partnered with Turnitin to ensure students cannot copy directly from our resources. Understand how to responsibly use this work by visiting ‘Using Thinkswap resources correctly’.
Browse USYD Subjects
