Policy, ethics and introduction -- Income tax basics -- International tax -- Income tax accounting -- Ordinary income -- Statutory income -- Non-assessable income -- Capital gains and losses -- General deductions -- Specific deductions -- Deduction limitations -- Capital allowances -- Entities -- Superannuation and eligible termination payments -- Special taxpayers -- Anti-avoidance -- Fringe benefits tax -- Goods and services -- Tax planning -- Tax administration -- Taxation in practice -- Solving complexity
Summary
Provides students with the skills to solve common practical tax questions. Dr Paul Kenny uses the unique tax pyramid step by step method helps to simplify and explain Australia's complex tax laws and provides a framework for the students to carry into practice