Foundations of Taxation Law 2016 (8th Edition)

Australia

Foundations of Taxation Law 2016 (8th Edition)

By Stephen Barkoczy
Oxford University Press Australia February 2016

Specifications

ISBN-13
9780190304423
Publisher
Oxford University Press Australia
Publication
February 2016
Format
Paperback + CD-ROM
Jurisdiction
Australia ? Countri(es) for reference only

Details

  • 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)

Table of Contents

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

About the Author

Stephen Barkoczy – Professor, School of Law, Monash University

Out of stock
This title is currently unavailable for purchase.
  • Free HK shipping over HK$1,000
  • International shipping to 35+ countries
Save

Recommended

You may also be interested in these books:

More titles from Australia

View all
Australian GST Legislation with Overview 2014 (17th edition)
CCH Australia

Australian GST Legislation with Overview 2014 (17th edition)

HKD 814.80
Australian Income Tax Legislation 2011 (3 Volume Set)
CCH Australia

Australian Income Tax Legislation 2011 (3 Volume Set)

CCH editors
HKD 1,532.60
Australian Tax Cases 2019
CCH Australia

Australian Tax Cases 2019

CCH Tax Editors
HKD 2,725.70
Understanding Taxation Law 2023
LexisNexis Australia

Understanding Taxation Law 2023

John Taylor; Michael Walpole; Tony Ciro; Ian Murray
HKD 1,026.00
Top 100 Tax Q&As 2011
CCH Australia

Top 100 Tax Q&As 2011

CCH editors
HKD 572.30
Australian Master Tax Guide 2020 (66th Edition)
CCH Australia

Australian Master Tax Guide 2020 (66th Edition)

Wolters Kluwer Editorial Staff
HKD 1,154.30