Full Description
Written by an expert author team, Australian Taxation Law 2018 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 practitionersalike.
Contents
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 Table of Cases Decisions of Boards of Review and AAT (Taxation Appeals Divi-sion) Table of Legislation Table of Rulings Index
