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Summary

CHAPTER 1 : Constitution Issues @ Page 2 - 9 CHAPTER 2 : Judicial Concept of Ordinary Income @ Page 12 - 18 CHAPTER 3 : Income from Personal Services and Employment @ Page 21 - 44 CHAPTER 4 : Income from Business and Gains from the Sale Of Assets @ Page 0 - 112 CHAPTER 5 : Income from Property and Installement Sales of Property @ Page 117 - 137 CHAPTER 6 : Capital Gains @ Page 141 - 149 CHAPTER 7 : General Deductions @ Page 154 - 193 CHAPTER 8 : Private and Domestic Expenses @ Page 197 - 214 CHAPTER 9 : Capital or Revenue Expenses @ Page 216 - 234 CHAPTER 10 : Specific Deductions @ Page 218 - 250 CHAPTER 11 : Tax Accounting and Income Assignments @ Page 253 - 272 CHAPTER 12 : Trading Stock @ Page 274 - 283 CHAPTER 13 : Partners and Partnership @ Page 286 - 298 CHAPTER 14 : Trust and Beneficiaries @ Page 303 - 316 CHAPTER 15 : Exempt Organisations @ Page 320 - 322 CHAPTER 16 : Companies and Shareholders @ Page 324 - 340 CHAPTER 17 : International Aspects of Income Taxation @ Page 345 - 372 CHAPTER 18 : Anti- avoidance Doctrines and Provisions @ Page 376 - 396 CHAPTER 19 : Tax Administration @ Page 399 - 417 CHAPTER 20 : GST @ Page 420 - 433