Foundations of Taxation Law 2019 introduces the core elements of the Australian taxation system and provides a manual for navigating the complex legislation that governs its operation. It provides clear explanations and analysis of taxation law, and explores the essentials of income tax, GST, FBT and superannuation, as well as current issues facing the tax system today. Now in its eleventh edition, this text has undergone a significant restructure with consolidated chapters offering a streamlined learning experience.NEW TO THIS EDITIONSubstantially revised to take into account important legislative reforms, case law developments, administrative changes and policy announcements over the past 12 monthsUpdated to include new discussion on important issues, including: The Australian Government’s 2018 Budget measuresPersonal Income Tax Plan reformsThe GST withholding regimeProposed changes to the small business tax concessionsThe Research and Development tax incentiveTax avoidance and black economy integrity measuresKEY FEATURESUser-friendly examples, diagrams, and tables to help clarify complex concepts and ensure students understand key principles of taxation lawEnd-of-chapter study questions and further reading suggestions to assist with exam preparation and essaysCross-references to chapters in the 2019 editions of Australian Taxation Law and the Australian Master Tax Guide to help with further researchA concise index to help students easily navigate and access relevant sections of the textbook
By:
Stephen Barkoczy Imprint: OUP Australia and New Zealand Country of Publication: Australia Edition: 11th Revised edition Dimensions:
Height: 240mm,
Width: 160mm,
Spine: 31mm
Weight: 998g ISBN:9780190318512 ISBN 10: 0190318511 Pages: 1152 Publication Date:20 December 2018 Audience:
College/higher education
,
Primary
Format:Paperback Publisher's Status: Active
Stephen Barkoczy is a Professor at the School of Law, Monash University.