Australian Taxation, 2nd Edition, P-eBK

John Bevacqua, Stephen Marsden, Elizabeth Morton, Luke Xu, Ken Devos, Annette Morgan

• Publisher: Wiley
• Year: 2022
• Edition: 2
• eBook ISBN:
  9781119870920
• Topic: Business
• Subtopic: Taxation
• Index: Business

Just in time for Semester 2, 2022, the new edition of Australian Taxation has been updated to reflect the changes to the 2021/2022 tax rates (including the March 2022 budget). This text has been written specifically for accounting students, with a clear and concise narrative and vibrant full-colour design to help students understand the core legal concepts needed for the course. New features include stronger links to case law, enhanced coverage of ethics, and an expanded discussion of technology, including cryptocurrency examples in every chapter. The second edition aligns to the Tax Practitioner Board Standards to ensure that the content covers this accreditation. The interactive e-text will include animated work problems, questions with immediate feedback, and brand new practitioner interview videos to provide students with an engaging learning experience.

Table of contents

• Cover
• Title Page
• Copyright page
• Brief contents
• Contents
• Preface
• About the authors
• How to use this text
• Cases
• Chapter 1 The Australian taxation system and the tax formula
• Chapter 2 Residency and source of income
• Chapter 3 Assessable income/income tax
• Chapter 4 Capital gains tax
• Chapter 5 Fringe benefits tax
• Chapter 6 General deductions
• Chapter 7 Specific deductions and applications of deductibility
• Chapter 8 Capital allowances
• Chapter 9 Tax accounting and trading stock
• Chapter 10 Taxation of individuals
• Chapter 11 Taxation of companies
• Chapter 12 Taxation of partnerships, joint ventures, trusts and superannuation entities
• Chapter 13 Goods and services tax
• Chapter 14 Tax administration, tax avoidance and tax evasion
• INDEX
• EULA