Australian Taxation Law 2019

Twenty-ninth Edition

Robin Woellner, Stephen Barkoczy, Shirley Murphy, Chris Evans, Dale Pinto

Australian Taxation Law 2019

Twenty-ninth Edition

Robin Woellner, Stephen Barkoczy, Shirley Murphy, Chris Evans, Dale Pinto






23 Jan 2019




$175.00 AUD

$200.99 NZD

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Written by an expert author team, Australian Taxation Law 2019 comprehensively examines the fundamental taxation legislation that underpins the Australian tax system, such as superannuation, income tax, GST, FBT, and state taxes. Providing extensive analysis of the latest legislative provisions, case law developments and rulings, administrative reforms, and policy announcements, this text is ideal for students and professionals who are looking for a concise and authoritative explanation of taxation law essentials.

New to this Edition

  • Incorporates the latest major legislative reforms and key decisions of courts and tribunals
  • Includes tax rates for the 2018/19 financial year
  • New discussions on:
    • Board of Taxation 2018 Review of Small Businesses
    • GST rulings on imported services and digital products (‘Netflix’ tax)
    • ‘One chance’ ATO administrative exemption from penalty for small businesses and individuals
    • Corporate tax rate developments, including the introduction of the maximum passive income test for base rate entities
    • Updated legislation to equate crypto-currencies with money for GST purposes
    • Refinements to the superannuation rules following the 2018 Federal Budget
    • A proposed ‘Location Incentive’ for international productions filmed in Australia
    • Commencement of Low Value Goods measures dealing with imported purchases under $1,000


  1. Introduction to income tax law
  2. Tax formula, tax rates and tax offsets
  3. Assessable income: general principles
  4. Income from personal exertion
  5. Income from property
  6. Income from business
  7. Capital gains tax: general topics
  8. Capital gains tax: concessions and special topics
  9. Non-assessable income
  10. General deductions
  11. Specific deductions
  12. Capital allowances and capital works
  13. Tax accounting
  14. Trading stock
  15. Small business entities and concessions
  16. Taxation of partnership income
  17. Taxation of trust income
  18. Taxation of corporate tax entities and their members
  19. Corporate tax losses, net capital losses and bad debts
  20. Taxation of consolidated groups
  21. Special taxpayers and incentive schemes
  22. Taxation of financial transactions
  23. Superannuation
  24. International aspects
  25. Tax evasion, avoidance and planning
  26. Fringe benefits tax
  27. Goods and services tax
  28. State taxes
  29. Administrative aspects of taxation
  30. Tax rulings, tax returns, and assessments
  31. Challenging an assessment
  32. Collection and recovery of tax
  33. Offences, penalties and regulation of tax practitioners
  34. Rates and tables

Table of Cases
Decisions of Boards of Review and AAT (Taxation Appeals Division)
Table of Legislation
Table of Rulings


Robin Woellner is an Adjunct Professor in the School of law at James Cook University, and the School of Taxation and Business Law at UNSW Sydney.

Stephen Barkoczy is a Professor in the Faculty of Law at Monash University.

Shirley Murphy is an Adjunct Lecturer in the Department of Accounting and Corporate Governance at Macquarie University.

Chris Evans is a Professor in the School of Taxation and Business Law at UNSW Sydney.

Dale Pinto is a Professor in the Curtin Law School and the Chair of the Academic Board at Curtin University.

Lecturer Resources

The following resources will be available for lecturers who prescribe Australian Taxation Law 2019 for their course:

  • Updated multiple choice questions with answers

For more information about the resources for Australian Taxation Law 2019, please contact your Oxford Learning Resource Consultant.

Sample Pages

Read a sample from Australian Taxation Law 2019, twenty-ninth edition: