Australian Taxation Law 2019 (29th Edition)

Australia

Australian Taxation Law 2019 (29th Edition)

Edited by Woellner · Barkoczy · Murphy · Evans · Pinto
Oxford University Press Australia March 2019

Specifications

ISBN-13
9780190318475
Publisher
Oxford University Press Australia
Publication
March 2019
Format
Paperback , 2128 pages
Jurisdiction
Australia ? Countri(es) for reference only

Details

  • Provides a conceptual framework for understanding topical tax issues.
  • Contains comprehensive analysis of relevant legislation, case law and rulings current for the 2018/2019 financial year.
  • Covers income tax, superannuation, the goods and services tax, fringe benefits tax and state taxes.
  • Contains diagrams and flowcharts, practical examples and sample calculations that assist the reader in understanding the key principles.
  • Includes tax rates and tables for reference purposes and a 'Key tax websites' table which lists useful and popular websites for tax practitioners and students.
  • Includes an extensive, user-friendly index.

New to this Edition:

  • Incorporates the latest major legislative reforms and key decisions of courts and tribunals.
  • Includes tax rates for the 2018/19 financial year.
 
Written by an expert author team, Australian Taxation Law 2019 provides a comprehensive analysis of taxation legislation, case law, rulings, administrative reforms, and policy announcements in key areas such as income tax, superannuation, GST, FBT and state taxes. It provides a conceptual framework for understanding topical tax issues and is a definitive guide through the complexities of taxation law, making it ideal for students and practitioners alike.
   

Table of Contents

1. Introduction to income tax law
2. Tax Formula, tax rates, and tax offsets
3. Assessable income: general principles
4. Income from personal exertion
5. Income from property
6. Income from business
7. Capital gains tax: general topics
8. Capital gains tax: concessions and special topics
9. Non-assessable income
10. General deductions
11. Specific deductions
12. Capital allowances and capital works
13. Tax accounting
14. Trading stock
15. Small business entities and concessions
16. Taxation of partnership income
17. Taxation of trust income
18. Taxation of corporate tax entities and their members
19. Corporate tax losses, net capital losses and bad debts
20. Taxation of consolidated groups
21. Special taxpayers and incentive schemes
22. Taxation of financial transactions
23. Superannuation
24. International aspects
25. Tax evasion, avoidance and planning
26. Fringe benefits tax
27. Goods and services tax
28. State taxes
29. Administrative aspects of taxation
30. Tax rulings, tax returns and assessments
31. Challenging an assessment
32. Collection and recovery of tax
33. Offences, penalties and regulation of tax practitioners
34. Rates and tables
 
Case table
Decisions of Boards of Review and AAT (Taxation Appeals Division)
Legislation Finding List
Rulings Finding List

About the Author

Robin Woellner – Adjunct professor, School of Taxation and Business Law, University of New South Wales

Stephen Barkoczy – Professor, School of Law, Monash University

Shirley Murphy – Adjunct Lecturer - Department of Accounting and Corporate Governance, Macquarie University 

Chris Evans – Professor, School of Taxation and Business Law, University of New South Wales

Dale Pinto – Professor and Head of Department, Curtin Business School, Curtin University

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