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Book Cover
Author Barkoczy, Stephen, author

Title Foundations of taxation law 2017 / Stephen Barkoczy

Edition Ninth edition
Published South Melbourne, Victoria : Oxford University Press, 2017


Location Call no. Vol. Availability
 W'BOOL  343.04 Bar/Fot 2017  AVAILABLE
 MELB  KM 337 K1 Bar/Fot 2017  AVAILABLE
Description xxxii, 1184 pages : illustrations ; 24 cm
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 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 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. Business, corporate and trust restructures PART R: International transactions 38. International taxation 39. Double tax agreements 40. International tax enforcement, tax havens, base erosion and profit shifting 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. Tax record-keeping, reporting and recovery 50. Tax penalties, offences and interest payments
Summary Foundations of Taxation Law 2017 introduces the core elements of the Australian taxation system and provides a manual for navigating the often complex legislation that governs its operation. Offering clear explanations and extensive analysis of taxation law, it has been fully updated to reflect the latest legislative provisions and explores the essentials of income tax, GST and FBT, through to the most current issues facing the tax system today
Analysis Australian
Notes Formerly CIP. Uk
Bibliography Includes bibliographical references and index
Subject Income tax -- Law and legislation -- Australia -- Cases.
Taxation -- Law and legislation -- Australia.
LC no. 2016590645
ISBN 0190308532
Other Titles Foundations of taxation law