Foundations of Taxation Law 2022

Part A. Introduction to Taxation and Australia's Tax System: 1. Taxation principles and theory; 2. Tax law research and interpretation; 3. Constitutional framework of the Australia tax system; 4. Australian taxes; 5. Tax policy, politics and reform; 6. The Australian Taxation Office and the tax profession; Part B. Goods and Services Tax: 7. Goods and Services Tax; Part C. Income Tax: 8. Income tax; Part D. General Jurisdictional Rules: 9. Residence and source; Part E. Income; 10. Ordinary income; 11. Statutory income; 12: Exempt income and non-assessable non-exempt income; Part F. Deductions: 13. General deductions; 14. Specific deductions; 15. Provisions that deny or limit deductions; Part G. Asset Taxation Rules: 16. Capital write-offs; 17. Trading stock; 18. Capital Gains Tax; Part H. Fringe Benefits, Superannuation, and Employment: 19. Fringe Benefits Tax; 20. Superannuation; 21. Termination and unused leave payments; 22. Employee Share Schemes; Part I. Entities: 23. Companies; 24. Partnerships; 25. Trusts; 26. Special entities; 27. Consolidated groups; Part J. Tax Losses: 28. Tax losses; Part K. Tax Incentives and Reliefs: 29. Investment incentives; 30. Business and entity restructure relief; Part L. Financial Transactions: 31. Financial transaction regimes; Part M. International Transactions: 32. International taxation; 33. Double Taxation Agreements; 34. Tax havens, base erosion and profit shifting and international tax enforcement; 35. Transfer pricing; 36. Withholding taxes; 37. Accruals taxation; 38. Foreign exchange; Part N. Tax Avoidance: 39. Tax avoidance; 40. General anti-avoidance provisions; 41. Income alienation anti-avoidance provisions; Part O. Tax Administration: 42. Income tax returns, assessments, rulings,appeals and audits; 43. Identification and payment systems; 44. Tax record-keeping, reporting and recovery; 45. Tax penalties and offences.