Foundations of Taxation Law 2022
About this book
Foundations of Taxation Law provides a clear and comprehensive introduction to the policy, principles and practice underpinning the Australian taxation system. Designed as an introductory guide for law and business students as well as tax practitioners, the text focuses on general principles, blending policy issues, taxation theory, technical 'black letter law' and commercial practice into a succinct, principled text. Topics have been developed in a logical, structured order and are cross-referenced to specific provisions in the legislation and relevant cases so that readers can easily find the source of the law. The text includes approximately 400 examples and dozens of diagrams and tables that condense the law and clarify difficult concepts. This fourteenth edition has been substantially revised and restructured to take account of many important legislative reforms, case law developments, administrative changes and policy announcements. It is designed to be used in conjunction with the Core Tax Legislation and Study Guide 2022.
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Information
Table of contents
- Cover
- Half-title page
- Acknowledgement of Country
- Title page
- Copyright page
- Foreword to the first edition
- Contents
- Preface
- About the Author
- Key to Abbreviations
- Acknowledgements
- Part A: Introduction to Taxation and Australia’s Tax System
- Part B: Goods and Services Tax
- Part C: Income Tax
- Part D: General Jurisdictional Rules
- Part E: Income
- Part F: Deductions
- Part G: Asset Taxation Rules
- Part H: Fringe Benefits, Superannuation and Employment
- Part I: Entities
- Part J: Tax Losses
- Part K: Tax Incentives and Reliefs
- Part L: Financial Transactions
- Part M: International Transactions
- Part N: Tax Avoidance
- Part O: Tax Administration
- Table of Cases
- Table of Legislation
- Index