| Description |
xxxii, 1167 pages ; 25 cm + 1 CD-ROM (4 3/4 in.) |
|
4 3/4 in |
| Contents |
Pt. A: Introduction to taxation. 1. Taxation theory -- 2. Sources of tax law and research -- Pt. B: The Australian tax system. 3. Historical background to the Australian Tax System --4. Constitutional framework of the Australian Tax Sytem -- 5. Australian Taxes -- 6. Tax Policy , politics and reform -- -7. The Australian taxation office and the tax profession -- 8. Legislative framework of the Australian tax system -- Pt. C: Goods and services tax. 9. Goods and services tax -- Pt. D: Income tax liability. 10. Income tax formula and taxable income -- 11. Income tax rates -- 12. Tax offsets -- 13. Levies and charges -- Pt. E: General jurisdictional rules. 14. Residence and source -- Pt. F: Basic income and deduction provisions. 15. Ordinary income -- 16. General deductions -- Pt. G: Tax accounting. 17. Tax timing -- Pt. H: Special kinds of income and deductions. 18. Statutory income -- 19. Exempt income and non-assessable non-exempy income -- 20. Specific deductions --21. Provisions that deny or limit deductions -- Pt. I: Assest taxation rules. 22. Capital write-offs and allowances -- 23. Trading stock -- 24. Capital gains tax -- Pt. J: Fringe benefits tax. 25. Fringe benefits tax -- Pt. K: Superannuation. 26. Superannuation -- Pt. L: Opaque entities - Companies. 27. Companies -- Pt. M: Flow-through entities - partnerships and trusts . 28. Partnerships -- 29. Trusts -- Pt. N: Tax Losses. 30. Tax Losses 30. Tax evasion -- 31. Corporate and trust carry forward tax losses-- Pt. O. Tax avoidance, 32. Tax evasion, tax avoidance and tax planning -- 33. General anti-avoidance provisions -- 34. Income alienationabti-avoidance provisions -- 35. Corpprate anti-avoidance provision -- Pt. P: Tax concessions and incentives and exempt entities. 36. Business tax concessions -- 37. Investment and savings incentives -- 38. Exempt entities --Pt. Q: Special employment payments and benefits. 39. Termination and unused leave payments -- 40. Employee share schemes -- Pt. R: Special entities and transactions. 41. Special corporate and trust entities -- 42. Consolidated groups -- 43. Corporate and trust restructures -- Pt. S: Mining and Carbon Taxes 44. Mining tax -- 45. Carbon Tax -- Pt. T: Iinternational transactions. 46. International taxation -- 47. Double tax agreements -- 48 International tax enforcement and tax havens -- 49. Withholding tax --50. Accruals taxation -- 51. Transfer pricing -- 52. Foreign exchange -- Pt. U: Financial transactions and investment. 53. Debt and equity regime -- 54. Financial transaction regimes --55. TOFA regime -- 56. Investments -- Pt. V: Tax administration. 57. Income tax returns, assessments, rulings, appeals and audits -- 58. Identification and payment systems -- 59. Record-keeping, reporting and recovery of tax -- 60. Tax penalties, offences and interest payments |
| Summary |
The 5th edition of Foundations of Taxation Law has been substantially revised and restructured to take into account the many developments that have occurred in taxation law over the past year |
| Notes |
Includes index |
| Bibliography |
Includes bibliographical references and index |
| Notes |
System requirements for accompanying CD-ROM: Windows or Macintosh; Microsoft PowerPoint |
| Subject |
Taxation -- Law and legislation -- Australia.
|
| ISSN |
1839-1850 |
| ISBN |
9781922042439 |
|
