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Full Description
Foundations of Taxation Law 2020 provides a concise introduction to the policy, principles and practice that underpin the Australian taxation system. The book focuses on the key components covered in many introductory and advanced taxation law courses studies at Australian universities. It is designed to be used by undergraduate and postgraduate students as well as students undertaking professional qualifications with accounting bodies, law societies and theTaxation institute of Australia. The book is also intended to serve as a general reference guide for taxation academics and researches, as well as practising lawyers and accountants, who require a succinct and user-friendly explanation.
Contents
PART APrinciples and Theory2. Tax Law Research and Interpretation3. Constitutional Framework of the Australian Tax System4. Australian Taxes5. Tax Policy, Politics and Reform6. The ATO and the Tax ProfessionPART B: GOODS AND SERVICES TAX7. Goods and Services TaxPART C: INCOME TAX8. Income TaxPART D: GENERAL JURISDICTIONAL RULES9. Residence and SourcePART E: INCOME10. Ordinary Income11. Statutory Income12. Exempt Income and Non-Assessable Non-Exempt IncomePART F: DEDUCTIONS13. General Deductions14. Specific Deductions15. Provisions that Deny or Limit DeductionsPART G: ASSET TAXATION RULES16. Capital Write-offs and Allowances17. Trading Stock18. Capital Gains TaxPART H: FRINGE BENEFITS, SUPERANNUATION AND EMPLOYMENT19. Fringe Benefits Tax20. Superannuation21. Termination and Unused Leave Payments22. Employee Share SchemesPART I: SPECIAL ENTITIES23. Small Business Entities, Primary Producers and Special Professions24. Companies25. Partnerships26. Trusts27. Special Corporate, Partnership and Trust Entities28. Consolidated GroupsPART J: TAX LOSSES29. Tax LossesPART K: TAX INCENTIVES AND RELIEFS30. Investment Incentives31. Business and Entity Restructure ReliefPART L: FINANCIAL TRANSACTIONS32. Financial Transaction RegimesPART M: INTERNATIONAL TRANSACTIONS33. International Taxation34. Double Taxation Agreements35. Tax Havens, Base Erosion and Profit Shifting and International Tax Enforcement36. Transfer Pricing37. Withholding Taxes38. Accruals Taxation39. Foreign ExchangePART N: TAX AVOIDANCE40. Tax Avoidance41. General Anti-Avoidance Provisions42. Income Alienation Anti-Avoidance ProvisionsPART O: TAX ADMINISTRATION43. Income Tax Returns, Assessment, Rulings, Appeals and Audits44. Identification and Payment Systems45. Tax Record Keeping, Reporting and Recovery46. Tax Penalties and OffencesCase Table Table of Legislation Index
