Foundations of Taxation Law 2017

Foundations of Taxation Law 2017

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Foundations of Taxation Law 2017 introduces the core elements of the Australian taxation system and provides a manual for navigating the often complex legislation that governs its operation. Offering clear explanations and extensive analysis of taxation law, it has been fully updated to reflect the latest legislative provisions and explores the essentials of income tax, GST and FBT, through to the most current issues facing the tax system today. With end of chapter questions, diagrams and tables included throughout to reinforce understanding of key concepts, Foundations of Taxation Law 2017 is ideal for students and professionals who are looking for a concise explanation of taxation law fundamentals. This text can be used in conjunction with the Core Tax Legislation and Study Guide and the Australian Tax Casebook.New to this editionRestructured and revised to take into account important legislative reforms, case law developments, administrative changes and policy announcements over the past 12 months New discussions on: The Turnbull Government's 2016 budgetTransfer pricing and international tax avoidance Venture capital tax incentives Managed investment trusts regime Foreign resident capital gains withholding tax regime Proposed changes to superannuation, corporate tax and HELP Small business restructures
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Product details

  • Paperback | 1152 pages
  • 162 x 241 x 30mm | 972g
  • OUP Australia and New Zealand
  • Melbourne, Australia
  • English
  • Revised
  • 9th Revised edition
  • 0190308532
  • 9780190308537
  • 640,813

Table of contents

PART A: INTRODUCTION TO TAXATION1. Taxation principles and theories2. Tax law research and interpretationPART B: THE AUSTRALIAN TAX SYSTEM3. Constitutional framework of the Australian tax system4. Australian taxes5. Tax policy, politics and reform6. The Australian taxation office and the tax professionPART C: GOODS AND SERVICES TAX7. Goods and services taxPART D: INCOME TAX8. Income taxPART E: GENERAL JURISDICTIONAL RULES9. Residence and sourcePART F: INCOME10. Ordinary income11. Statutory income12. Exempt income and non-assessable non-exempt incomePART G: DEDUCTIONS13. General deductions14. Specific deductions15. Provisions that deny or limit deductionsPART H: TAX TIMING16. Tax timingPART I: ASSET TAXATION RULES17. Capital write-offs and allowances18. Trading stock19. Capital gains taxPART J: FRINGE BENEFITS TAX20. Fringe benefits taxPART K: SUPERANNUATION21. SuperannuationPART L: COMPANIES, PARTNERSHIPS AND TRUSTS22. Companies23. Partnerships24. TrustsPART M: TAX LOSSES25. Tax lossesPART N: TAX AVOIDANCE26. Tax evasion, tax avoidance and tax planning27. General anti-avoidance provisions28. Income alienation anti-avoidance provisions29. Corporate anti-avoidance provisionsPART O: TAX CONCESSIONS, INCENTIVES AND EXEMPTIONS30. Business tax concessions31. Investment incentives32. Exempt entitiesPART P: SPECIAL EMPLOYMENT PAYMENTS AND BENEFITS33. Termination and unused leave payments34. Employee share schemesPART Q: SPECIAL ENTITIES AND TAX RELIEFS35. Special corporate and trust entities36. Consolidated groups37. Business, corporate and trust restructuresPART R: INTERNATIONAL TRANSACTIONS38. International taxation39. Double tax agreements40. International tax enforcement, tax havens, base erosion and profit shifting41. Withholding taxes42. Accruals taxation43. Transfer pricing44. Foreign exchangePART S: FINANCIAL TRANSACTIONS AND INVESTMENTS45. Financial transaction regimes46. InvestmentsPART T: TAX ADMINISTRATION47. Income tax returns, assessments, rulings, appeals and audits48. Identification and payment systems49. Tax record-keeping, reporting and recovery50. Tax penalties, offences and interest paymentsCase TableTable of LegislationIndex
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About Stephen Barkoczy

Stephen Barkoczy Professor, School of Law, Monash University
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