| Description |
lxxxii, 1355 pages ; 24 cm |
| Contents |
1. Introduction -- 2. Structure of the Acts and the Income Concept -- 3. Income According to Ordinary Concepts -- 4. The Derivation and Measurement of Income -- 5. Statutory Income -- 6. Capital Gains Tax -- 7. Fringe Benefits Tax -- 8. General Deductions -- 9. Specific Deductions -- 10. Capital Allowances -- 11. Trading Stock -- 12. Taxation of Companies -- 13. Taxation of Shareholders -- 14. Taxation of Partnerships -- 15. Taxation of Trusts -- 16. Tax Administration -- 17. Anti-Tax Avoidance Measures -- 18. International Aspects -- 19. Good and Services Tax |
| Summary |
Understanding Taxation Law 2024 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 |
| Bibliography |
Includes bibliographical references and index |
| Subject |
Taxation -- Law and legislation -- Australia
|
|
Income tax -- Law and legislation -- Australia
|
| Reading List |
MLL406 prescribed text 2024
|
|
MLJ723 prescribed text 2024
|
|
MLC709 recommended text 2024
|
| Author |
Ciro, Tony, author
|
|
Murray, Ian, author
|
|
Haskett, Alistair, author
|
| ISBN |
9780409358544 |
|
0409358541 (TradePaper) |
|
