MARC details
| 000 -LEADER |
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| fixed length control field |
05994cam a2200793Ma 4500 |
| 001 - CONTROL NUMBER |
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| control field |
ocn985845328 |
| 003 - CONTROL NUMBER IDENTIFIER |
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| control field |
OCoLC |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
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| control field |
20220712053508.0 |
| 006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS--GENERAL INFORMATION |
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| fixed length control field |
m o d |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION |
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cr |n||||||||| |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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| fixed length control field |
170818s2017 xx o 000 0 eng d |
| 040 ## - CATALOGING SOURCE |
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| Original cataloging agency |
IDEBK |
| Language of cataloging |
eng |
| Description conventions |
pn |
| Transcribing agency |
IDEBK |
| Modifying agency |
OCLCQ |
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YDX |
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N$T |
| -- |
OCLCF |
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EBLCP |
| -- |
OCLCO |
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MERUC |
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IDB |
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OCLCQ |
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OCLCO |
| 019 ## - |
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986175129 |
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986409979 |
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1011620685 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
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| International Standard Book Number |
3838269942 |
| Qualifying information |
(ebk) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
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| International Standard Book Number |
9783838269948 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
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| Cancelled/invalid ISBN |
3838210549 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
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| Cancelled/invalid ISBN |
383820994X |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
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| Cancelled/invalid ISBN |
9783838210544 |
| 029 1# - (OCLC) |
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| OCLC library identifier |
AU@ |
| System control number |
000061495254 |
| 035 ## - SYSTEM CONTROL NUMBER |
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| System control number |
(OCoLC)985845328 |
| Canceled/invalid control number |
(OCoLC)986175129 |
| -- |
(OCoLC)986409979 |
| -- |
(OCoLC)1011620685 |
| 037 ## - SOURCE OF ACQUISITION |
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| Stock number |
1007919 |
| Source of stock number/acquisition |
MIL |
| 043 ## - GEOGRAPHIC AREA CODE |
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| Geographic area code |
u-at--- |
| 050 #4 - LIBRARY OF CONGRESS CALL NUMBER |
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| Classification number |
KU2790 |
| 072 #7 - SUBJECT CATEGORY CODE |
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| Subject category code |
LAW |
| Subject category code subdivision |
101000 |
| Source |
bisacsh |
| 072 #7 - SUBJECT CATEGORY CODE |
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| Subject category code |
LAW |
| Subject category code subdivision |
044000 |
| Source |
bisacsh |
| 072 #7 - SUBJECT CATEGORY CODE |
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| Subject category code |
LAW |
| Subject category code subdivision |
052000 |
| Source |
bisacsh |
| 072 #7 - SUBJECT CATEGORY CODE |
|---|
| Subject category code |
LAW |
| Subject category code subdivision |
071000 |
| Source |
bisacsh |
| 072 #7 - SUBJECT CATEGORY CODE |
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| Subject category code |
LAW |
| Subject category code subdivision |
098000 |
| Source |
bisacsh |
| 072 #7 - SUBJECT CATEGORY CODE |
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| Subject category code |
LAW |
| Subject category code subdivision |
079000 |
| Source |
bisacsh |
| 082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER |
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| Classification number |
340 |
| 049 ## - LOCAL HOLDINGS (OCLC) |
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| Holding library |
MAIN |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
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| Personal name |
Fullarton, Lex. |
| 9 (RLIN) |
613578 |
| 245 10 - TITLE STATEMENT |
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| Title |
Artful Aussie Tax Dodger. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
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| Name of publisher, distributor, etc |
Columbia University Press, |
| Date of publication, distribution, etc |
2017. |
| 300 ## - PHYSICAL DESCRIPTION |
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| Extent |
1 online resource |
| 336 ## - |
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text |
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txt |
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rdacontent |
| 337 ## - |
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computer |
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c |
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rdamedia |
| 338 ## - |
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online resource |
| -- |
cr |
| -- |
rdacarrier |
| 588 0# - |
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| -- |
Print version record. |
| 505 0# - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Intro; Table of Contents; Acknowledgments; Abbreviations; The Cover Cartoon; Preface; Chapter Oneâ#x80;#x94;Overview; 1.1 Overview; 1.2 Structure; 1.3 Section Outlines; PART I THE COMMON LAW AND TAXATION OF TRUSTS IN AUSTRALIA IN THE TWENTYâ#x80;#x90;FIRST CENTURY; Chapter Twoâ#x80;#x94;Introduction; 2.1 Overview; Section Aâ#x80;#x94;Common Law Issues Relating to Trusts; Chapter Threeâ#x80;#x94;The Purpose and History of Trusts; 3.1 Introduction; 3.2 The Purpose and History of Trusts; Chapter Fourâ#x80;#x94;Equity and Fiduciary Relationships; 4.1 Introduction; 4.2 Equity; 4.3 Fiduciary Duty. |
| 505 8# - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Chapter Fiveâ#x80;#x94;Types of Trusts and Their Methods of Creation5.1 Introduction; 5.2 Express or Declared Trusts; 5.3 Presumed or Implied Trusts; 5.4 Constructive Trusts; 5.5 Unit Trusts; 5.6 Discretionary Trusts; 5.7 Bare Trusts; 5.8 Trading Trusts; 5.9 Blind Trusts; 5.10 Service Trusts; 5.11 Charitable Trusts; Chapter Sixâ#x80;#x94;Termination of Trusts; 6.1 Introduction; 6.2 Termination of Trusts; Chapter Sevenâ#x80;#x94;Trust Records and Trust Accounting; 7.1 Introduction; 7.2 Implied Trusts; 7.3 Constructive Trusts; 7.4 Trust Accounting; Section Bâ#x80;#x94;Taxation Law Issues Relating to Trusts. |
| 505 8# - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Chapter Eightâ#x80;#x94;Taxation of Trust Distribution under Australian Income Taxation Law8.1 Introduction; 8.2 Taxation of Trust Income and Property; 8.3 CGT Implications; 8.4 Nonâ#x80;#x90;Resident Trusts; 8.5 Stamp Duty and Land Tax Issues; 8.6 Personal Exertion Trusts and Interposed Entities; Chapter Nineâ#x80;#x94;Future Legislation and Suggested Outcomes; 9.1 Introduction; 9.2 Likely Trust Taxing Legislation; 9.3 Political Influences; 9.4 Historical Examples; 9.5 Conclusion; PART II INTERNATIONAL ASPECTS OF THE AUSTRALIAN GOODS AND SERVICES TAX (GST); Chapter Tenâ#x80;#x94;Introduction; 10.1 Overview. |
| 505 8# - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Chapter Elevenâ#x80;#x94;The Australian GST System11.1 How GST Functions; 11.2 The Australian GST System; Chapter Twelveâ#x80;#x94;The Reason the Howard Government Pursued the Policy Option of a GST for Australia; 12.1 Introduction; 12.2 Demand for the GST; 12.3 Conclusion; Chapter Thirteenâ#x80;#x94;The International Implications of the GST; 13.1 Introduction; 13.2 Australian GSTâ#x80;#x94;International Implications; 13.3 Conclusion; Chapter Fourteenâ#x80;#x94;An International Comparative: The Cook Islands; 14.1 Introduction; 14.2 Cook Islandsâ#x80;#x99; Political, Social, and Economic Overview; 14.3 Cook Islandsâ#x80;#x99; Government Finances. |
| 505 8# - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
14.4 The Australian GST Compared to the Cook Islands VAT14.5 Likely Outcomes of Australiaâ#x80;#x99;s GST; Chapter Fifteenâ#x80;#x94;A Better Plan: Alternatives and Solutions to the Problems of the Australian GST System; 15.1 Introduction; 15.2 Alternatives; 15.3 Conclusion; Part III A CRITICAL ANALYSIS OF TAX AVOIDANCE SCHEMES IN AUSTRALIA; Chapter Sixteenâ#x80;#x94;Introduction; 16.1 Overview; 16.2 Australian Domestic Tax Avoidance Countermeasures (GAARS); Section Aâ#x80;#x94;Australian Domestic Tax Avoidance Countermeasures; Chapter Seventeenâ#x80;#x94;The Legislative Background to Tax Reducing Structures; 17.1 Introduction. |
| 505 8# - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
17.2 Taxation Relief Incentivesâ#x80;#x94;Acceptable Tax Avoidance. |
| 590 ## - LOCAL NOTE (RLIN) |
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| Local note |
eBooks on EBSCOhost |
| Provenance (VM) [OBSOLETE] |
EBSCO eBook Subscription Academic Collection - Worldwide |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
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| Topical term or geographic name as entry element |
Taxation |
| General subdivision |
Law and legislation |
| Geographic subdivision |
Australia |
| General subdivision |
History |
| Chronological subdivision |
20th century. |
| 9 (RLIN) |
1158274 |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
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| Topical term or geographic name as entry element |
Tax evasion |
| Geographic subdivision |
Australia |
| General subdivision |
History |
| Chronological subdivision |
20th century. |
| 9 (RLIN) |
1158275 |
| 650 #6 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Fraude fiscale |
| Geographic subdivision |
Australie |
| General subdivision |
Histoire |
| Chronological subdivision |
20e siècle. |
| 9 (RLIN) |
1158276 |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM |
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| Topical term or geographic name as entry element |
LAW |
| General subdivision |
Essays. |
| Source of heading or term |
bisacsh |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM |
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| Topical term or geographic name as entry element |
LAW |
| General subdivision |
General Practice. |
| Source of heading or term |
bisacsh |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM |
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| Topical term or geographic name as entry element |
LAW |
| General subdivision |
Jurisprudence. |
| Source of heading or term |
bisacsh |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM |
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| Topical term or geographic name as entry element |
LAW |
| General subdivision |
Paralegals & Paralegalism. |
| Source of heading or term |
bisacsh |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM |
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| Topical term or geographic name as entry element |
LAW |
| General subdivision |
Practical Guides. |
| Source of heading or term |
bisacsh |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM |
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| Topical term or geographic name as entry element |
LAW |
| General subdivision |
Reference. |
| Source of heading or term |
bisacsh |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Tax evasion. |
| Source of heading or term |
fast |
| -- |
(OCoLC)fst01143749 |
| 9 (RLIN) |
76769 |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Taxation |
| General subdivision |
Law and legislation. |
| Source of heading or term |
fast |
| -- |
(OCoLC)fst01143921 |
| 9 (RLIN) |
7284 |
| 651 #7 - SUBJECT ADDED ENTRY--GEOGRAPHIC NAME |
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| Geographic name |
Australia. |
| Source of heading or term |
fast |
| -- |
(OCoLC)fst01204543 |
| 648 #7 - SUBJECT ADDED ENTRY--CHRONOLOGICAL TERM |
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| Chronological term |
1900-1999 |
| Source of heading or term |
fast |
| 9 (RLIN) |
43774 |
| 655 #4 - INDEX TERM--GENRE/FORM |
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| Genre/form data or focus term |
Electronic books. |
| 655 #7 - INDEX TERM--GENRE/FORM |
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| Genre/form data or focus term |
History. |
| Source of term |
fast |
| -- |
(OCoLC)fst01411628 |
| 776 08 - ADDITIONAL PHYSICAL FORM ENTRY |
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| Display text |
Print version: |
| International Standard Book Number |
3838210549 |
| -- |
9783838210544 |
| Record control number |
(OCoLC)993598795 |
| 856 40 - ELECTRONIC LOCATION AND ACCESS |
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| Uniform Resource Identifier |
<a href="https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=1628760">https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=1628760</a> |
| 938 ## - |
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EBL - Ebook Library |
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EBLB |
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EBL5276075 |
| 938 ## - |
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EBSCOhost |
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EBSC |
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1628760 |
| 938 ## - |
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ProQuest MyiLibrary Digital eBook Collection |
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IDEB |
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cis38080398 |
| 938 ## - |
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YBP Library Services |
| -- |
YANK |
| -- |
14972718 |
| 994 ## - |
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92 |
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INOPJ |
