Understanding Taxation Law 2020 is a teaching and learning resource for students seeking to gain a sense not only of how Australian taxation works but also where new developments fit into the system.
Through digestible extracts from cases with fact summaries, key passages from Australian Taxation Office (ATO) rulings, and contextualised discussion of legislative provisions, students of taxation law will develop:
an ability to appreciate the overall effect of legislative provisions and what impact they have on existing principles;
an ability to ascertain the meaning of legislative provisions;
a familiarity with reading and understanding the significance of cases; and
an ability to apply legislative provisions and principles from cases in a commercial context.
Features
focuses on the Income Tax Assessment Act 1997 (Cth) (ITAA97), the Income Tax Assessment Act 1936 (Cth) (ITAA36), and on the jurisprudence interpreting those Acts and associated Acts
covers fringe benefits tax (FBT) and goods and services tax (GST)
learning activities, discussion questions, problems and case studies provided to assist students reading the extracts, in the context of a chapter, to gradually become less intimidated by legislation and cases, as they develop the skills necessary to understand and apply them in real-world situations.
Related Titles
•Kenny, Villios & Blissenden, Australian Tax 2020
• Kenny & Walpole, Concise Tax Legislation 2020
• Fitzpatrick, Business and Corporations Law, 4th edition
By:
M Walpole M Burton T Ciro I Murray J Taylor Imprint: LexisNexis Butterworths Australia Country of Publication: Australia Edition: 2020th edition ISBN:9780409351286 ISBN 10: 0409351288 Publication Date:30 December 2019 Audience:
Professional and scholarly
,
Undergraduate
Format:Paperback Publisher's Status: Active