Melbourne Law School - Theses

Permanent URI for this collection

http://hdl.handle.net/11343/383

Filters

1970 1
1
1 1
Reset filters

Settings
Statistics
Citations
Start date: 1950 × End date: 1979 × Type: PhD thesis × Subject: Corporations ×

Search Results

Now showing 1 - 1 of 1
  • Item
    Thumbnail Image
    An analysis of aspects of the Australian law of corporate taxation
    Wing, Peter ( 1970)
    The aim of this thesis is to investigate by close analysis the legislation and case law on certain aspects of the Australian law-relating to corporate taxation . To provide some limits within which detailed analysis might. be made within a reasonable compass the study was limited to some of the aspects of corporate taxation law which would be of interest to American manufacturers exporting to Australia, licensing manufacture in Australia, and manufacturing in Australia. The aspects covered are corporate residence, general. business income, royalties, interest, dividends, and section 260 of the Income Tax Assessment Act 1936-1969 (the Act's statutory anti-avoidance provision).