Written by an expert author team, Australian Taxation Law 2019 comprehensively examines the fundamental taxation legislation that underpins the Australian tax system, such as superannuation, income tax, GST, FBT, and state taxes. Providing extensive analysis of the latest legislative provisions, case law developments and rulings, administrative reforms, and policy announcements, this text is ideal for students and professionals who are looking for a concise and authoritative explanation of taxation law essentials.
New to this Edition Incorporates the latest major legislative reforms and key decisions of courts and tribunalsIncludes tax rates for the 2018/19 financial yearNew discussions on:
Board of Taxation 2018 Review of Small BusinessesGST rulings on imported services and digital products ('Netflix' tax)'One chance' ATO administrative exemption from penalty for small businesses and individualsCorporate tax rate developments, including the introduction of the maximum passive income test for base rate entitiesUpdated legislation to equate crypto-currencies with money for GST purposesRefinements to the superannuation rules following the 2018 Federal BudgetA proposed 'Location Incentive' for international productions filmed in AustraliaCommencement of Low Value Goods measures dealing with imported purchases under $1,000
By:
Robin Woellner ,
Stephen Barkoczy,
Shirley Murphy,
Chris Evans,
Dale Pinto
Imprint: OUP Australia and New Zealand
Country of Publication: Australia
Edition: 29th Revised edition
Dimensions:
Height: 240mm,
Width: 160mm,
Spine: 53mm
Weight: 1.704kg
ISBN: 9780190318475
ISBN 10: 0190318473
Pages: 2128
Publication Date: 23 January 2019
Audience:
College/higher education
,
Primary
Format: Paperback
Publisher's Status: Active
Introduction 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 Cases Decisions of Boards of Review and AAT (Taxation Appeals Division) Table of Legislation Table of Rulings Index
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.
