| Description |
1 online resource (xl, 1011 pages) |
| Contents |
Part 1: Overview and Structure -- Chapter 1: Sources of taxation law -- Chapter 2: Study skills for taxation law -- Chapter 3: The taxation formula -- Chapter 4: Residence and source -- Part 2: Income -- Chapter 5: Assessable income -- Chapter 6: Income from personal services and employment -- Chapter 7: Fringe benefits tax -- Chapter 8: Income from business -- Chapter 9: Income from property -- Chapter 10: Principles of compensation -- Chapter 11: Capital gains tax -- Part 3: Deductions and Offsets -- Chapter 12: General deductions -- Chapter 13: Specific deductions -- Chapter 14: Capital allowances -- Chapter 15: Offsets -- Part 4: Timing Issues -- Chapter 16: Tax accounting -- Chapter 17: Trading stock -- Part 5: Investment and Business Entities -- Chapter 18: Taxation of superannuation -- Chapter 19: Partners and partnerships -- Chapter 20: Trusts and beneficiaries -- Chapter 21: Companies and shareholders -- Chapter 22: International taxation -- Part 6: Avoidance and Administration -- Chapter 23: Tax avoidance -- Chapter 24: Tax administration -- Part 7: Indirect and State Taxes -- Chapter 25: Goods and services tax -- Chapter 26: State taxes |
| Summary |
"Taxation law can be an incredibly complex subject to absorb, particularly when time is limited. Written specifically for students, Principles of Taxation Law 2023 brings much needed clarity to this area of law. Utilising many methods to make understanding this often daunting subject achievable, particular features of the 2023 edition include: seven parts: overview and structure, principles of income, deductions and offsets, timing issues, investment and business entities, tax avoidance and administration, and indirect taxes; clearly structured chapters within those parts grouped under helpful headings; flowcharts, diagrams and tables, end of chapter practice questions, and case summaries; an appendix containing all of the up-to-date and relevant rates; and the online self-testing component mentor, which provides questions for students of both business and law. Every major aspect of the Australian tax system is covered"--Publisher's website |
| Notes |
Includes index |
|
Description based on online resource; title from digital title page (viewed on February 07, 2023) |
| Subject |
Taxation -- Law and legislation -- Australia.
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Taxation -- Australia.
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Tax planning -- Australia.
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Tax refunds -- Australia.
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| Form |
Electronic book
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| Author |
Black, Celeste, author
|
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Clements, Jared, author
|
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Hanegbi, Rami, author
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Jogarajan, Sunita, author
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Krever, Richard, author
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Obst, Wes, author
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Walpola, Sonali, author
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| ISBN |
9780455246901 |
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0455246904 |
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