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English
OUP Australia and New Zealand
18 January 2021
A comprehensive guide to the principles and practice of taxation law.

Australian Taxation Law 2021 provides a comprehensive analysis of relevant legislation, case law and rulings, and a conceptual framework within which to assess topical tax issues. This leading text covers income tax (including the taxation of capital gains), superannuation, goods and services tax, fringe benefits tax and state taxes, as well as international taxation and the operation of the tax administration system.  This text provides extensive expert analysis of the latest legislative provisions, case law developments and rulings, administrative reforms and policy announcements. It has been designed to help students navigate the complexities of taxation law and includes practical examples that will help them learn how to apply the law to real-life situations.NEW TO THIS EDITION:

Updated data, cases, legislation, tax rates for the 2020/21 financial year and calculation of penaltiesDiscussion on:

Possible impacts of COVID-19 on tax reformChanges to the concessions available to small businessesRemoval of the CGT main residence exemption for foreign residentsChanges in the way business is conducted in the digital age: Skourmalls v FCTATO power to recover estimates of tax liability has been extended to the GST systemChanges introduced by the Treasury Laws Amendment (Combating Illegal Phoenixing) Act 2020Departure Prohibition Orders: MoltoniDevelopments in residence of individuals: HardingThe backpackers tax: AddyNew deductions cases: Greig, Mussalli, Sharpcan.

By:   , , , ,
Imprint:   OUP Australia and New Zealand
Country of Publication:   Australia
Edition:   31st Revised edition
Dimensions:   Height: 239mm,  Width: 161mm,  Spine: 55mm
Weight:   2g
ISBN:   9780190330699
ISBN 10:   0190330694
Pages:   2228
Publication Date:  
Audience:   College/higher education ,  Primary
Format:   Paperback
Publisher's Status:   Active

Robin Woellner is an Adjunct Professor in the School of Law at James Cook University, and the School of Taxation and Business Law at the University of New South Wales. Stephen Barkoczy is a Professor in the Faculty of Law at Monash University. Shirley Murphy is an Adjunct Lecturer in the Department of Accounting and Corporate Governance at Macquarie University. Chris Evans is a Professor in the School of Taxation and Business Law at the University of New South Wales. Dale Pinto is a Professor and Head of Department in the Curtin Business School at Curtin University.

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