Foundations of Taxation Law

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 Australian tax system
4. Australian taxes
5. Tax policy, politics and reform
6. The Treasury, Australian Taxation Office and tax profession

Part B. Goods and Services Tax: 7. Goods and services tax

Part C. Income Tax: 8. Income tax

Part D. Income: 9. Ordinary income
10. Statutory income
11. Exempt income and non-assessable non-exempt income

Part E. Deductions: 12. General deductions
13. Specific deductions
14. Provisions that deny or limit deductions

Part F. Asset Taxation Rules: 15. Capital allowances
16. Trading stock
17. Capital gains tax

Part G. Fringe Benefits, Superannuation and Employment: 18. Fringe benefits tax
19. Superannuation
20. Termination and unused leave payments
21. Employee share schemes

Part H. Entities: 22. Companies
23.
Partnerships
24. Trusts
25. Special entities
26. Consolidated groups

Part I. Tax Incentives and Reliefs: 27. Investment incentives
28. Business and entity restructure relief

Part J. Financial transactions: 29. Financial transaction regimes

Part K. International Taxation: 30. General jurisdictional rules
31. International exemptions, offsets and withholding taxes
32. Double Taxation Agreements
33. Base erosion and profit shifting and international tax enforcement
34. Accruals taxation
35. Foreign exchange

Part L. Tax Avoidance: 36. Tax avoidance
37. General anti-avoidance provisions

Part M. Tax Administration: 38. Income tax returns, assessments, rulings, appeals and audits
39. Identification and payment systems
40. Tax record-keeping, reporting and recovery
41. Tax penalties and offences.