Understanding Taxation Law 2025 is a comprehensive introduction for all those 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 rulings, and contextualized discussion of legislative provisions, the text supports learning and enables readers to identify the important principles of taxation law.
The book concentrates on the Income Tax Assessment Act 1997 (Cth) and the Income Tax Assessment Act 1936 (Cth), and on the jurisprudence interpreting those Acts and associated Acts. Case summaries and legislative extracts, problem-solving activities and worked examples, as well as flowcharts, diagrams and tables, provide a highly accessible learning framework. The text is supported by interactive online learning activities and resources.
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
Eu-Jin Teo & Michael Walpole, Concise Tax Legislation 2026
Sylvia Villios, Max Bruce, John Harrison, Simon Headland, Australian Tax 2026
By:
Michael Walpole Imprint: LexisNexis Butterworths Australia Country of Publication: Australia Edition: 2026th edition Weight: 4.000kg ISBN:9780409363227 ISBN 10: 0409363227 Publication Date:22 December 2025 Format:Paperback Publisher's Status: Active