| Description |
xvi, 2101 pages : illustrations ; 24 cm |
| Contents |
Introduction to income tax law -- Tax formula, tax rates and tax offsets -- Assessable income: general principles -- Income from personal exertion -- Income from property -- Income from business -- Capital gains tax: general topics -- Capital gains tax: concessions and special topics -- Non-assessable income -- General deductions -- Specific deductions -- Capital allowances and capital works -- Tax accounting -- Trading stock -- Small business entities and concessions -- Taxation of parntership income -- Taxation of trust income -- Taxation of corporate tax entities and their members -- Corporate tax losses, net capital losses and bad debts -- Taxation of consolidated groups -- Special taxpayers and incentive schemes -- Taxation of financial transactions -- Superannuation -- International aspects -- Tax evasion, avoidance and planning -- Fringe benefits tax -- Goods and services tax -- State taxes -- Administrative aspects of taxation -- Tax rulings, tax returns, and assessments -- Challenging an assessment -- Collection and recovery of tax -- Offences, penalities and regulation of tax practioners -- Rates and tables |
| Summary |
Australian Taxation Law is an essential resource providing an in-depth understanding of the complex world of tax. Written by tax instructors, the book offers a comprehensive and practically-oriented analysis of relevant legislation and case law, and a conceptual framework against which to assess topical tax issues. Features: helps students understand key principles through diagrams, flow charts, practical examples and sample calculations; provides students with a comprehensive analysis of case law and legislation |
| Analysis |
Australian |
| Notes |
Previous edition published in 2014 |
| Bibliography |
Includes bibliographical references and index |
| Subject |
Taxation -- Law and legislation -- Australia.
|
|
Taxation -- Australia.
|
| Author |
Barkoczy, Stephen.
|
|
Evans, Chris, 1952-
|
|
Pinto, Dale.
|
|
Murphy, Shirley, 1949-
|
|
Woellner, R. H. (Robin H.)
|
|
CCH Australia Limited.
|
| ISSN |
1324-809X |
| ISBN |
1925159671 (cloth) |
|
9781925159677 (cloth) |
|
