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Foundations of Taxation Law 2019 - Stephen Barkoczy

Foundations of Taxation Law 2019

Paperback Published: 20th December 2018
ISBN: 9780190318512
Number Of Pages: 1152

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Foundations of Taxation Law 2019 introduces the core elements of the Australian taxation system and provides a manual for navigating the complex legislation that governs its operation. It provides clear explanations and analysis of taxation law, and explores the essentials of income tax, GST, FBT and superannuation, as well as current issues facing the tax system today. Now in its eleventh edition, this text has undergone a significant restructure with consolidated chapters offering a streamlined learning experience.NEW TO THIS EDITIONSubstantially revised to take into account important legislative reforms, case law developments, administrative changes and policy announcements over the past 12 monthsUpdated to include new discussion on important issues, including: The Australian Government’s 2018 Budget measuresPersonal Income Tax Plan reformsThe GST withholding regimeProposed changes to the small business tax concessionsThe Research and Development tax incentiveTax avoidance and black economy integrity measuresKEY FEATURESUser-friendly examples, diagrams, and tables to help clarify complex concepts and ensure students understand key principles of taxation lawEnd-of-chapter study questions and further reading suggestions to assist with exam preparation and essaysCross-references to chapters in the 2019 editions of Australian Taxation Law and the Australian Master Tax Guide to help with further researchA concise index to help students easily navigate and access relevant sections of the textbook

PART A: INTRODUCTION TO TAXATION AND AUSTRALIA’S TAX SYSTEMChapter 1: Taxation Principles and TheoryChapter 2: Tax Law Research and InterpretationChapter 3: Constitutional Framework of the Australian Tax SystemChapter 4: Australian TaxesChapter 5: Tax Policy, Politics and ReformChapter 6: The Australian Taxation Office and the Tax ProfessionPART B: GOODS AND SERVICES TAXChapter 7: Goods and Services TaxPART C: INCOME TAXChapter 8: Income TaxPART D: GENERAL JURISDICTIONAL RULESChapter 9: Residence and SourcePART E: INCOMEChapter 10: Ordinary IncomeChapter 11: Statutory IncomeChapter 12: Exempt Income and Non-Assessable Non-Exempt IncomePART F: DEDUCTIONSChapter 13: General DeductionsChapter 14: Specific DeductionsChapter 15: Provisions that Deny or Limit DeductionsPART G: ASSET TAXATION RULESChapter 16: Capital Write-Offs and AllowancesChapter 17: Trading StockChapter 18: Capital Gains TaxPART H: FRINGE BENEFITS, SUPERANNUATION, AND EMPLOYMENTChapter 19: Fringe Benefits TaxChapter 20: SuperannuationChapter 21: Termination and Unused Leave PaymentsChapter 22: Employee Share SchemesPART I: SPECIAL ENTITIESChapter 23: Small Business Entities, Primary Producers and Special ProfessionalsChapter 24: CompaniesChapter 25: PartnershipsChapter 26: TrustsChapter 27: Special Corporate, Partnership and Trust EntitiesChapter 28: Consolidated GroupsPART J: TAX LOSSESChapter 29: Tax LossesPART K: TAX INCENTIVES AND RELIEFSChapter 30: Investment IncentivesChapter 31: Business and Entity Restructure ReliefPART L: FINANCIAL TRANSACTIONSChapter 32: Financial Transaction RegimesPART M: INTERNATIONAL TRANSACTIONSChapter 33: International TaxationChapter 34: Double Tax AgreementsChapter 35: Tax Havens, Base Erosion and Profit Shifting and International Tax EnforcementChapter 36: Transfer PricingChapter 37: Withholding TaxesChapter 38: Accruals TaxationChapter 39: Foreign ExchangePART N: TAX AVOIDANCEChapter 40: Tax AvoidanceChapter 41: General Anti-Avoidance ProvisionsChapter 42: Income Alienation Anti-Avoidance ProvisionsPART O: TAX ADMINISTRATIONChapter 43: Income Tax Returns, Assessments, Rulings, Appeals and AuditsChapter 44: Identification and Payment SystemsChapter 45: Tax Record-Keeping, Reporting and RecoveryChapter 46: Tax Penalties and OffencesCase TableTable of LegislationIndex

ISBN: 9780190318512
ISBN-10: 0190318511
Audience: Tertiary; University or College
Format: Paperback
Language: English
Number Of Pages: 1152
Published: 20th December 2018
Publisher: Oxford University Press Australia
Country of Publication: AU
Dimensions (cm): 24.0 x 16.0  x 3.1
Weight (kg): 1.0
Edition Number: 11
Edition Type: Revised

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