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Foundations of Taxation Law 2022

Foundations of Taxation Law 2022

14th Edition

$139.99 (C)

textbook
  • Publication planned for: March 2022
  • availability: Not yet published - available from March 2022
  • format: Paperback
  • isbn: 9781009154437

$ 139.99 (C)
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  • Foundations of Taxation Law provides a clear and comprehensive introduction to the policy, principles and practice underpinning the Australian taxation system. Designed as an introductory guide for law and business students as well as tax practitioners, the text focuses on general principles, blending policy issues, taxation theory, technical 'black letter law' and commercial practice into a succinct, principled text. Topics have been developed in a logical, structured order and are cross-referenced to specific provisions in the legislation and relevant cases so that readers can easily find the source of the law. The text includes approximately 400 examples and dozens of diagrams and tables that condense the law and clarify difficult concepts. This fourteenth edition has been substantially revised and restructured to take account of many important legislative reforms, case law developments, administrative changes and policy announcements. It is designed to be used in conjunction with the Core Tax Legislation and Study Guide 2022.

    • Known for its clarity and breadth of coverage
    • Strikes the right balance between simplicity and depth
    • Extensive use of examples and diagrams to aid understanding
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    Product details

    • Edition: 14th Edition
    • Publication planned for: March 2022
    • format: Paperback
    • isbn: 9781009154437
    • length: 1324 pages
    • dimensions: 244 x 170 mm
    • availability: Not yet published - available from March 2022
  • Table of Contents

    Part A. Introduction to Taxation and Australia's Tax System:
    1. Taxation principles and theory
    2. Tax law research and interpretation
    3. Constitutional framework of the Australia tax system
    4. Australian taxes
    5. Tax policy, politics and reform
    6. The Australian Taxation Office and the tax profession
    Part B. Goods and Services Tax:
    7. Goods and Services Tax
    Part C. Income Tax:
    8. Income tax
    Part D. General Jurisdictional Rules:
    9. Residence and source
    Part E. Income
    10. Ordinary income
    11. Statutory income
    12: Exempt income and non-assessable non-exempt income
    Part F. Deductions:
    13. General deductions
    14. Specific deductions
    15. Provisions that deny or limit deductions
    Part G. Asset Taxation Rules:
    16. Capital write-offs
    17. Trading stock
    18. Capital Gains Tax
    Part H. Fringe Benefits, Superannuation, and Employment:
    19. Fringe Benefits Tax
    20. Superannuation
    21. Termination and unused leave payments
    22. Employee Share Schemes
    Part I. Entities:
    23. Companies
    24. Partnerships
    25. Trusts
    26. Special entities
    27. Consolidated groups
    Part J. Tax Losses:
    28. Tax losses
    Part K. Tax Incentives and Reliefs:
    29. Investment incentives
    30. Business and entity restructure relief
    Part L. Financial Transactions:
    31. Financial transaction regimes
    Part M. International Transactions:
    32. International taxation
    33. Double Taxation Agreements
    34. Tax havens, base erosion and profit shifting and international tax enforcement
    35. Transfer pricing
    36. Withholding taxes
    37. Accruals taxation
    38. Foreign exchange
    Part N. Tax Avoidance:
    39. Tax avoidance
    40. General anti-avoidance provisions
    41. Income alienation anti-avoidance provisions
    Part O. Tax Administration:
    42. Income tax returns, assessments, rulings,appeals and audits
    43. Identification and payment systems
    44. Tax record-keeping, reporting and recovery
    45. Tax penalties and offences.

  • Author

    Stephen Barkoczy, Monash University, Victoria
    Stephen Barkoczy is a Professor in the Faculty of Law at Monash University. He also serves on the Innovation Investment Committee of Innovation and Science Australia and is a member of the International Faculty of the Institute for Austrian and International Tax Law at the Vienna University of Economics and Business. Stephen has published, practised and lectured widely in the areas of taxation, superannuation and venture capital investment law. He is the author/co-author of many books and the recipient of numerous teaching awards, including the 2008 Prime Minister's Award for Australian University Teacher of the Year.

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