| Description |
1 online resource |
| Contents |
Part A. Introduction to taxation -- Part B. The Australian tax system -- Part C. Goods and services tax -- Part D. Iincome tax -- Part E. General jurisdictional rules -- Part F. Basic income and deduction provisions -- Part G. Tax timing -- Part H. Special kinds of income and deductions -- Part I. Asset taxation rules -- Part J. Fringe benefits tax -- Part K. Superannuation -- Part L. Opaque entities -- companies -- Part M. Flow-through entities -- partnerships and trusts -- Part N. Tax losses -- Part O. Tax avoidance -- Part P. Tax -- concessions, incentives and exemptions -- Part Q. Special employment payments and benefits -- Part R. Special entities and tax reliefs -- Part S. Mining and carbon taxes -- Part T. International transactions -- Part U. Financial transactions and investments -- Part V. Tax administration |
| Summary |
"2014 Foundations of Taxation Law provides a clear and concise introduction to the policy, principles and practice underpinning the complex Australian federal taxation system. This book is ideal for students and professionals at all levels who need a succinct and easy-to-read explanation and analysis of fundamental taxation law concepts. The book covers a broad range of Commonwealth taxes, including income tax, GST, and FBT. It is divided into 22 parts containing 59 chapters that are logically structured, with the more fundamental concepts and rules explained in the opening chapters, followed by chapters focusing on more complex issues."--Publisher's website |
| Notes |
Title from CCH Online Store page (viewed May 20, 2014) |
|
Part of the CCH Online Library on the IntelliConnect online information platform |
|
Includes index |
|
Description based upon print version of record |
| Subject |
Taxation -- Law and legislation -- Australia.
|
| Genre/Form |
Online book
|
| Form |
Electronic book
|
| Author |
CCH Australia Limited, issuing body
|
| ISBN |
9781922215499 |
|
