Now updated to reflect the changes to the 2023/2024 tax rates and the May 2023 budget, the text is concise and to the point, easy to digest and applied rather than legalistic. It aims to demystify legal jargon and legal technicality without sacrificing essentialcore legal knowledge and meaning.
Importantly, it provides the requisite foundation for business students who intend to later undertake the professional programs of either CPA Australia or CA ANZ.
This new edition discusses ethics and technology including cryptocurrency examples in every chapter. New features include more content on diversity and inclusion with a focus on indigenous content.
Students can access both the print and digital formats, including animated work problems, practitioner videos, and questions with feedback in the eText.
By:
John Bevacqua,
Stephen Marsden,
Annette Morgan,
Elizabeth Morton,
Ken Devos
Imprint: John Wiley & Sons Australia Ltd
Country of Publication: Australia
Edition: 3rd Revised edition
Dimensions:
Height: 28mm,
Width: 22mm,
Spine: 2mm
Weight: 1.276kg
ISBN: 9781394225927
ISBN 10: 139422592X
Pages: 608
Publication Date: 26 January 2024
Audience:
College/higher education
,
Primary
Format: Paperback
Publisher's Status: Active
Preface xi About the authors xiv 1. The Australian taxation system and the tax formula 1 2. Residency and source of income 33 3. Assessable income/income tax 71 4. Capital gains tax 109 5. Fringe benefits tax 149 6. General deductions 193 7. Specific deductions and applications of deductibility 233 8. Capital allowances 287 9. Tax accounting and trading stock 327 10. Taxation of individuals 359 11. Taxation of companies 401 12. Taxation of partnerships, joint ventures, trusts and superannuation entities 443 13. Goods and services tax 493 14. Tax administration, tax avoidance and tax evasion 539 Index 581
