Foundations of Taxation Law 2014 (6th Edition)

2014 Foundations of Taxation Law provides a clear and concise introduction to the policy, principles and practice underpinning the complex Australian federal taxation system.

Written by Professor Stephen Barkoczy, winner of the 2008 Prime Minister’s Award for Australian University Teacher of the Year, this book is ideal for students and professionals at all levels who need a succinct and easy-to-read explanation and analysis of fundamental taxation law concepts. The book covers a broad range of Commonwealth taxes, including income tax, GST, and FBT. It is divided into 22 parts containing 59 chapters that are logically structured, with the more fundamental concepts and rules explained in the opening chapters, followed by chapters focusing on more complex issues. 

This 6th edition has been considerably revised and restructured to take into account the  many important legislative reforms and case law developments that have occurred over the last year. The book includes three substantially new, rewritten and expanded chapters dealing with income tax liability (Chapter 10), superannuation (Chapter 23) and transfer pricing (Chapter 49). Significant updates have also been made to the chapters on fringe benefits tax (Chapter 22), tax losses (Chapter 27), general anti-avoidance provisions (Chapter 30), exempt entities (Chapter 36) and employee share schemes (Chapter 38). The book has been updated to mid-September 2013. It covers the 2013 federal election and refers to a number of proposed policy changes announced by the new Liberal-National Coalition government.

User-friendly examples, diagrams and tables are included throughout the book to clarify the law and assist the reader in understanding key principles. To assist students with their exam preparation, the book contains a set of Study Questions focusing on fundamental issues at the end of each chapter linked to the specific topics covered in that chapter. The book also contains Reference Lists for further research, along with a Topical Index, Case Table, and Finding Lists for legislation and ATO releases.

To further enhance the learning experience, the book includes a CD-ROM containing over 1,000 PowerPoint® slides that match specific topics in the book. These slides are useful for distilling the key points covered in each of the chapters.

Foundations of Taxation Law links with other best-selling CCH publications and is cross referenced to chapters in the 2014 editions of Australian Taxation Law and Australian Master Tax Guide. It is also specifically designed to be used in conjunction with the Core Tax Legislation & Study Guide and the Australian Tax Casebook.