Home >
Taxation >
Australia >
Understanding Taxation Law 2023

Understanding Taxation Law 2023

Author: John Taylor; Michael Walpole; Tony Ciro; Ian Murray
Publisher: LexisNexis Australia
ISBN: 9780409357264
Published In: January 2023
Format: Paperback
Jurisdiction: Australia ? Disclaimer:
Countri(es) stated herein are used as reference only

HKD 1,026.00

Download Order Form

Add to Wishlist
| Add to Compare

Description
Contents
Author

Details

The essential tax reference for business, accounting and law students

Understanding Taxation Law 2023 is a comprehensive introduction for all those seeking to gain a sense not only of how Australian taxation works but also where new developments fit into the system. Through digestible extracts from cases, with fact summaries, key passages from Australian Taxation Office rulings, and contextualised discussion of legislative provisions, the text supports learning and enables the reader to identify the important principles of taxation law.

The book concentrates on the Income Tax Assessment Act 1997 (Cth) and the Income Tax Assessment Act 1936 (Cth), and on the jurisprudence interpreting those Acts and associated Acts. Case summaries and legislative extracts, problem-solving activities and worked examples, as well as flowcharts, diagrams and tables, provide a highly accessible learning framework. The text is supported by interactive online learning activities and resources.

Features

focuses on the Income Tax Assessment Act 1997 (Cth) (ITAA97), the Income Tax Assessment Act 1936 (Cth) (ITAA36), and on the jurisprudence interpreting those Acts and associated Acts
covers fringe benefits tax (FBT) and goods and services tax (GST)
learning activities, discussion questions, problems and case studies provided to assist students reading the extracts, in the context of a chapter, to gradually become less intimidated by legislation and cases, as they develop the skills necessary to understand and apply them in real-world situations.