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Australian Taxation Law Select 2019 is a custom publication that combines the key legislative provisions dealing with Australian income tax and selected commentary from Australian Taxation Law 2019 in a single volume. It has been designed to ensure you get exactly what you need, week to week, to support your success in this subject. This book has been created for Curtin Law School to accompany either:Introduction to Australian Tax Law (Curtin TAXA2000; OUA BLW32), orFundamentals of Australian Tax Law (Curtin TAXA5001; OUA MT531).
Part A: LegislationA New Tax System (Goods and Services Tax) Act 1999 (extracts)Income Tax Assessment Act 1936 (extracts)Income Tax Assessment Act 1997 (extracts)Income Tax Rates Act 1986 (extracts)Taxation Administration Act 1953 (extracts)Fringe Benefits Tax Assessment Act 1986 (extracts)Fringe Benefits Tax Act 1986 (extracts)Fringe Benefits Tax Regulations 1992 (extracts)Part B: Commentary1. Introduction to Income Tax Law2. Tax Formula, Tax Rates and Tax Offsets3. Assessable Income: General Principles4. Income from Personal Exertion5. Income from Property6. Income from Business7. Capital Gains Tax: General Topics8. Capital Gains Tax: Concessions and Special Topics9. Non-Assessable Income10. General Deductions11. Specific Deductions12. Capital Allowances and Capital Works13. Tax Accounting14. Trading Stock15. Small Business Entities and Concessions16. Taxation of Partnership Income17. Taxation of Trust Income18. Taxation of Corporate Tax Entities and Their Members21. Special Taxpayers and Incentive Schemes23. Superannuation25. Tax Evasion, Avoidance and Planning26. Fringe Benefits Tax27. Goods and Services Tax28. State Taxes29. Administrative Aspects of Taxation30. Tax Rulings, Tax Returns, and Assessments31. Challenging an Assessment33. Offences, Penalties and Regulation of Tax PractitionersTable of Cases Decisions of Boards of Review and AAT (Taxation Appeals Division) Table of Legislation Table of RulingsIndex
ISBN: 9780190320485 ISBN-10: 0190320486 Audience:
Tertiary; University or College
Published: 19th February 2019 Publisher: Oxford University Press Australia Country of Publication: AU