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Foundations of Taxation Law 2016 (8th Edition)

Foundations of Taxation Law 2016 (8th Edition)

Author: Stephen Barkoczy
Publisher: Oxford University Press Australia
ISBN: 9780190304423
Published In: February 2016
Format: Paperback + CD-ROM
Jurisdiction: Australia ? Disclaimer:
Countri(es) stated herein are used as reference only

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Solid intro text for both business and law
Covers the general principles but not every single exception or rule just what students need to know to understand the core of tax
Covers a range of Commonwealth taxes, including income tax, GST, and FBT
Good in-chapter pedagogy (diagrams, tables, end-chapter questions, etc)

PART A: INTRODUCTION TO TAXATION

1. Taxation principles and theories

2. Tax law research and interpretation

PART B: THE AUSTRALIAN TAX SYSTEM

3. Constitutional framework of the Australian tax system

4. Australian taxes

5. Tax policy, politics and reform

6. The Australian taxation office and the tax profession

PART C: GOODS AND SERVICES TAX

7. Goods and services tax

PART D: INCOME TAX

8. Income tax

PART E: GENERAL JURISDICTIONAL RULES

9. Residence and source

PART F: INCOME

10. Ordinary income

11. Statutory income

12. Exempt income and non-assessable non-exempt income

PART G: DEDUCTIONS

13. General deductions

14. Specific deductions

15. Provisions that deny or limit deductions

PART H: TAX TIMING

16. Tax timing

PART I: ASSET TAXATION RULES

17. Capital write-offs and allowances

18. Trading stock

19. Capital gains tax

PART J: FRINGE BENEFITS TAX

20. Fringe benefits tax

PART K: SUPERANNUATION

21. Superannuation

PART L: COMPANIES, PARTNERSHIPS AND TRUSTS

22. Companies

23. Partnerships

24. Trusts

PART M: TAX LOSSES

25. Tax losses

PART N: TAX AVOIDANCE

26. Tax evasion, tax avoidance and tax planning

27. General and anti-avoidance provisions

28. Income alienation anti-avoidance provisions

29. Corporate anti-avoidance provisions

PART O: TAX CONCESSIONS, INCENTIVES AND EXEMPTIONS

30. Business tax concessions

31. Investment and savings incentives

32. Exempt entities

PART P: SPECIAL EMPLOYMENT PAYMENTS AND BENEFITS

33. Termination and unused leave payments

34. Employee share schemes

PART Q: SPECIAL ENTITIES AND TAX RELIEFS

35. Special corporate and trust entities

36. Consolidated groups

37. Corporate and trust restructures

PART R: INTERNATIONAL TRANSACTIONS

38. International taxation

39. Double tax agreements

40. International tax enforcement and tax havens

41. Withholding taxes

42. Accruals taxation

43. Transfer pricing

44. Foreign exchange

PART S: FINANCIAL TRANSACTIONS AND INVESTMENTS

45. Financial transaction regimes

46. Investments

PART T: TAX ADMINISTRATION

47. Income tax returns, assessments, rulings, appeals and audits

48. Identification and payment systems

49. Record-keeping, reporting and recovery

50. Tax penalties, offences and interest payments

Stephen Barkoczy – Professor, School of Law, Monash University

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