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Dwnload Full Foundations of Taxation Law 2020 12Th Edition PDF
Dwnload Full Foundations of Taxation Law 2020 12Th Edition PDF
PART E: INCOME
Chapter 10: Ordinary Income
Introduction ¶10.1
Characterising income ¶10.2
Income from personal exertion ¶10.3
Income from business ¶10.4
Income from profit-making schemes ¶10.5
Income from property ¶10.6
Compensation amounts and reimbursements ¶10.7
Calculating income ¶10.8
Derivation of income ¶10.9
Study questions ¶10.10
References and further reading ¶10.11
Chapter 11: Statutory Income
Introduction ¶11.1
Annuities ¶11.2
Miscellaneous provisions in Div 15 ITAA97 ¶11.3
Recoupments of deductible amounts ¶11.4
Study questions ¶11.5
References and further reading ¶11.6
Chapter 12: Exempt Income and Non-Assessable Non-Exempt Income
Introduction ¶12.1
Exempt income ¶12.2
Non-assessable non-exempt income ¶12.3
Registered charities, religious, scientific and public educational institutions ¶12.4
Community service associations and clubs ¶12.5
Employer and employee associations and trade unions ¶12.6
Municipal corporations, local governing bodies, public authorities and ¶12.7
constitutionally protected funds
Public hospitals, hospitals carried on by societies or associations and private ¶12.8
health insurers
Animal racing, art, sport, literature and music societies, associations and clubs ¶12.9
Special conditions for exemptions ¶12.10
Study questions ¶12.11
References and further reading ¶12.12
PART F: DEDUCTIONS
Chapter 13: General Deductions
Introduction ¶13.1
Loss or outgoing and apportionment ¶13.2
Positive limbs ¶13.3
Negative limbs ¶13.4
Meaning of ‘incurred’ and timing of deductions ¶13.5
Clothing expenses ¶13.6
Travel expenses ¶13.7
Self-education expenses ¶13.8
Home office expenses ¶13.9
Rent and licence fee expenses ¶13.10
Interest expenses ¶13.11
Legal and management expenses ¶13.12
Study questions ¶13.13
References and further reading ¶13.14
Chapter 14: Specific Deductions
Introduction ¶14.1
Tax-related expenses ¶14.2
Repairs
¶14.3
Lease-related expenses ¶14.4
Borrowing expenses ¶14.5
Bad debts ¶14.6
Loss from profit-making undertaking or plan ¶14.7
Losses caused by theft ¶14.8
Pensions, gratuities and retiring allowances ¶14.9
Payments to associations ¶14.10
Election expenses ¶14.11
Gifts ¶14.12
Study questions ¶14.13
References and further reading ¶14.14
Chapter 15: Provisions that Deny or Limit Deductions
Introduction ¶15.1
Substantiation ¶15.2
Car expenses ¶15.3
Taxes ¶15.4
Entertainment expenses ¶15.5
Non-compulsory uniform expenses ¶15.6
Non-commercial business losses of individuals ¶15.7
Miscellaneous ITAA97 provisions that deny deductions ¶15.8
Miscellaneous ITAA36 provisions that deny deductions ¶15.9
Study questions ¶15.10
References and further reading ¶15.11
Language: Finnish
Kirj.
Ilmari Räsänen
SISÄLLYS:
Alkulause.
I. Vanhemmat.
II. Kotoa pois.
III. Suomalaisen teatterin vaellusvuosilta.
IV. Saksalainen teatteri ja Marie Seebachin koulu.
V. »Noora» ja Unkarin Triumfi.
VI. Myrskyä ja kiihkoa.
VII. Sarah Bernhardt. Väljemmille vesille.
VIII. Neuvonantajia ja ystäviä.
IX. Ensimmäinen »eurooppalaistumis»-yritys.
X. Ida Aalberg kuvaa omaa kehitystään.
XI. Lauri Kivekäs.
XII. Taide- ja avioelämää.
XIII. Ristiriitoja.
XIV. Itsenäisenä yrittäjänä. Uusi avioliitto.
XV. Skandinaavian kiertue 1894. Vierailunäytäntöjä.
XVI. Uusi koulu.
XVII. Uuden koulun vaikutuksesta Ida Aalbergin taiteeseen.
XVIII. Viimmeisien vuosien taiteellisesta toiminnasta.
XIX. Ida Aalberg yksityiselämässä.
XX. Loppusanat.
Viiteselitykset.
Alkulause.
I. R.
I.
VANHEMMAT.
Charlotta Lindroos oli syntynyt 21/V 1829 ja oli siis jonkin verran
miestään vanhempi.
Kaikki Lindroosin tyttäret puhuivat sujuvasti ruotsia. Heidän äitinsä
oli kotoisin ruotsalaisesta seudusta ja oli opettanut kielensä
lapsilleen. Ruotsin kielen taitoisina he saivat edullisia
palveluspaikkoja.