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Special taxpayers and incentive schemes

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Authors
Woellner, R.
Barkoczy, S.
Murphy, S.
Evans, Christopher
Pinto, Dale
Date
2014
Type
Book Chapter

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Citation
Woellner, R. and Barkoczy, S. and Murphy, S. and Evans, C. and Pinto, D. 2014. Special taxpayers and incentive schemes. In Australian Taxation Law 2014, ed. CCH Australia Ltd, 1-100. Australia: CCH.
Source Title
Australian Taxation Law 2014
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Abstract

The tax law contains special rules for taxing certain kinds of taxpayers due to their particular characteristics or status. It also contains several tax expenditure programs designed to encourage particular kinds of activities. This chapter examines the way in which the tax law deals with certain special taxpayers and incentive schemes.