Australian taxation law
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Bibliographic Information
Australian taxation law
Oxford University Press, c2017
27th ed
- : pbk
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Description and Table of Contents
Description
Written by an expert author team, Australian Taxation Law 2017 comprehensively examines the fundamental tax legislation that underpins the Australian tax system, such as the GST, FBT, income tax and state taxes, and provides context within which to assess significant tax issues.
Updated to feature extensive analysis of recent legislation, case law and rulings, this text explores key areas of change, such as the corporate tax and small business tax reforms, the projected changes to the HELP rules, the proposed backpackers' tax, and the potential changes to superannuation and tax rates.
Tying all of this together is practical examples, sample calculations, extensive diagrams and flowcharts that aide in the understanding of the principles and applications of taxation law. Also included are sections of tax rates, tables and key tax websites for reference purposes, useful for students and practitioners alike.
Table of Contents
LIST OF ABBREVIATIONSKEY TAX WEBSITESIntroduction to income tax lawTax formula, tax rates and tax offsetsAssessable income: general principlesIncome from personal exertionIncome from propertyIncome from businessCapital gains tax. general topicsCapital gains tax. concessions and special topicsNon-assessable incomeGeneral DeductionsSpecific DeductionsCapital allowances and capital worksTax accountingTrading stockSmall business entities and concessionsTaxation of partnership incomeTaxation of trust incomeTaxation of corporate tax entities and their membersCorporate tax losses, net capital losses and bad debtsTaxation of consolidated groupsSpecial taxpayers and incentive schemesTaxation of financial transactionsSuperannuationInternational aspectsTax evasion, avoidance and planningFringe benefits taxGoods and services taxState taxesAdministrative aspects of taxationTax rulings, tax returns, and assessmentsChallenging an assessmentCollection and recovery of taxOffences, penalties and regulation of tax practitionersRates and tablesTable of CasesDecisions of Boards of Review and AAT (Taxation Appeals Division)Table of LegislationTable of Rulings
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