| Description |
xvi, 2264 pages ; 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 partnership 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 returns, assessment and ATO rulings -- Challenging an assessment -- Collection and recovery of tax -- Offences, penalties and administrative issues -- Rates and tables |
| Summary |
TAXATION LAW. AUSTRALIAN. The Australian Taxation Law is the ideal text for lecturers and students who need to understand the complexity of the world of tax in depth. The 20th edition of this well-established annual text covers income tax, taxation law, superannuation, fringe benefits tax, GST, State taxes, financial transactions and corporate entities. The book provides a comprehensive and practically oriented analysis of relevant legislation and case law, and a conceptual framework against which to assess topical tax issues |
| Analysis |
Cases (Law) |
|
Income tax |
|
Legislation |
|
Taxation |
| Notes |
Previous ed. published in 2010 |
| Bibliography |
Includes bibliographical references and index |
| Subject |
Taxation -- Law and legislation -- Australia.
|
| Author |
Woellner, R. H. (Robin H.)
|
|
CCH Australia Limited.
|
| ISSN |
1324-809X |
| ISBN |
192159358X |
|
9781921593581 |
|
