Core Tax Legislation & Study Guide 2020 is a reference text designed to assist students as they undertake courses in Australian taxation law. It brings together the core provisions they need to know into one user-friendly text and teaches them how to apply relevant principles to realistic situations. This text is presented in three parts.Part 1 contains the Study Guide which provides students with instruction on tax law research practices, along with advice on note taking, essay writing, exam preparation and answering techniques. It includes a style guide that explains how to cite references to legislation, cases, articles, rulings and reports for assignments. A list of tax websites and journals provides further reference.Part 2 contains the Core Tax Legislation, reproducing the major provisions in Commonwealth tax and related legislation, regulations and treaties that students will encounter in their subjects. It covers key income tax, GST, FBT, superannuation and tax administration legislative and regulatory provisions, as well as many of the important provisions covered in specialist graduate taxation law courses.Part 3 features the Legislation Index, covering the relevant legislative and regulatory provisions in Part 2.Updated to incorporate all recent amendments, this text can be used in conjunction with Foundations of Taxation Law, Australian Taxation Law, the Australian Tax Casebook, and the Australian Master Tax Guide.
IntroductionPart 1: Study GuidePart 2: Core Tax LegislationPart 2A: Income Tax Assessment Act 1997Part 2B: Income Tax Assessment Act 1936Part 2C: International Income Tax ProvisionsPart 2D: Rates and Other Income Tax ProvisionsPart 2E: Goods and Services Tax ProvisionsPart 2F: Fringe Benefits Tax ProvisionsPart 2G: Constitutional and Administrative ProvisionsPart 2H: Superannuation and Other ProvisionsPart 3: Legislation Index