Home >
Taxation >
Australia >
Australian Taxation Law 2019 (29th Edition)

Australian Taxation Law 2019 (29th Edition)

Author: Woellner; Barkoczy; Murphy; Evans; Pinto
Publisher: Oxford University Press Australia
ISBN: 9780190318475
Published In: March 2019
Format: Paperback , 2128 pages
Jurisdiction: Australia ? Disclaimer:
Countri(es) stated herein are used as reference only

Out of stock

Description
Contents
Author

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.
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
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