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
Offers the simplest possible explanation of Australia's tax laws by using the unique tax pyramid method. This modern step-by-step process helps to simplify and explain Australia's complex tax laws and provides a framework for students to carry into practice