Understanding Taxation Law 2023

Understanding Taxation Law 2023 is a comprehensive introduction for all those seeking to gain a sense not only of how Australian taxation works but also where new developments fit into the system. Through digestible extracts from cases, with fact summaries, key passages from Australian Taxation Office rulings, and contextualised discussion of legislative provisions, the text supports learning and enables the reader to identify the important principles of taxation law.

The book concentrates on the Income Tax Assessment Act 1997 (Cth) and the Income Tax Assessment Act 1936 (Cth), and on the jurisprudence interpreting those Acts and associated Acts. Case summaries and legislative extracts, problem-solving activities and worked examples, as well as flowcharts, diagrams and tables, provide a highly accessible learning framework. The text is supported by interactive online learning activities and resources.

Features

• focuses on the Income Tax Assessment Act 1997 (Cth) (ITAA97), the Income Tax Assessment Act 1936 (Cth) (ITAA36), and on the jurisprudence interpreting those Acts and associated Acts
• covers fringe benefits tax (FBT) and goods and services tax (GST)
• learning activities, discussion questions, problems and case studies provided to assist students reading the extracts, in the context of a chapter, to gradually become less intimidated by legislation and cases, as they develop the skills necessary to understand and apply them in real-world situations.

Related Titles

- Kenny and Walpole, Concise Tax Legislation 2023, 2022
- Kenny, Villios, Harrison, Brice and Blissenden, Australian Tax 2023
- Symes, Parker, Fitzpatrick and Velijanovski, Business and Corporations Law, 4th edition

About the Authors

Dr John Taylor is an Emeritus Professor at the School of Accounting, Auditing and Taxation, University of New South Wales

Professor Michael Walpole is a Professor of taxation law in the School of Accounting, Auditing and Taxation at UNSW Business School. He has a PhD (UNSW) on the subject of Taxation of Goodwill. He is an International Research Fellow at the Oxford University Centre for Business Tax. As an academic for more than 25 years, he has been awarded the Hill Medal by the Australasian Tax Teachers Association (ATTA) for his contribution to tax teaching and is a past President of ATTA. He is a co-author of “Understanding Taxation Law” and has written many articles and papers on various taxation matters.

Dr Tony Ciro is a Professor at the Faculty of Law and Business, Australian Catholic University

Dr Ian Murray is an Associate Professor at the Law School, University of Western Australia