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:
Robin Woellner ,
Stephen Barkoczy ,
Shirley Murphy ,
Chris Evans ,
Dale Pinto
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: 18 January 2021
Audience:
College/higher education
,
Primary
Format: Paperback
Publisher's Status: Active
1. Introduction to Income Tax Law2. Tax Formula, Tax Rates and Tax Offsets3. Assessable Income: General Principles4. Income from Personal Exertion5. Income from Property6. Income from Business7. Capital Gains Tax: General Topics8. Capital Gains Tax: Concessions and Special Topics9. Non-Assessable Income10. General Deductions11. Specific Deductions12. Capital Allowances and Capital Works13. Tax Accounting14. Trading Stock15. Small Business Entities and Concessions16. Taxation of Partnership Income17. Taxation of Trust Income18. Taxation of Corporate Tax Entities and their Members19. Corporate Tax Losses, Net Capital Losses and Bad Debt20. Taxation of Consolidated Groups21. Special Taxpayers and Incentive Schemes22. Taxation of Financial Transactions23. Superannuation24. International Aspects25. Tax Evasion, Avoidance, and Planning26. Fringe Benefits Tax27. Goods and Services Tax28. State Taxes29. Administrative Aspects of Taxation30. Tax Rulings, Tax Returns, and Assessments31. Challenging an Assessment32. Collection and Recovery of Tax33. Offences, Penalties and Regulation of Tax Practitioners34. Rates and TablesTable of CasesDecisions of Boards of Review and AAT Table of LegislationTable of RulingsIndex
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.
