Foundations of Taxation Law 2019 eBook

Eleventh Edition

Stephen Barkoczy

Foundations of Taxation Law 2019 eBook

Eleventh Edition

Stephen Barkoczy

ISBN:

9780190318529

Binding:

Ebook

Published:

25 Oct 2018

Availability:

Available

Series:

$121.95 AUD

$139.99 NZD

Add To Cart

Description

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 edition

  • Substantially revised to take into account important legislative reforms, case law developments, administrative changes and policy announcements over the past 12 months
  • Updated to include new discussion on important issues, including:
    • The Australian Government’s 2018 Budget measures
    • Personal Income Tax Plan reforms
    • The GST withholding regime
    • Proposed changes to the small business tax concessions
    • The Research and Development tax incentive
    • Tax avoidance and black economy integrity measures


Key features

  • User-friendly examples, diagrams, and tables to help clarify complex concepts and ensure students understand key principles of taxation law
  • End-of-chapter study questions and further reading suggestions to assist with exam preparation and essays
  • Cross-references to chapters in the 2019 editions of Australian Taxation Law and the Australian Master Tax Guide to help with further research
  • A concise index to help students easily navigate and access relevant sections of the textbook

Contents

PART A: INTRODUCTION TO TAXATION AND AUSTRALIA’S TAX SYSTEM

Chapter 1: Taxation Principles and Theory

Chapter 2: Tax Law Research and Interpretation

Chapter 3: Constitutional Framework of the Australian Tax System

Chapter 4: Australian Taxes

Chapter 5: Tax Policy, Politics and Reform

Chapter 6: The Australian Taxation Office and the Tax Profession

PART B: GOODS AND SERVICES TAX

Chapter 7: Goods and Services Tax

PART C: INCOME TAX

Chapter 8: Income Tax

PART D: GENERAL JURISDICTIONAL RULES

Chapter 9: Residence and Source

PART E: INCOME

Chapter 10: Ordinary Income

Chapter 11: Statutory Income

Chapter 12: Exempt Income and Non-Assessable Non-Exempt Income

PART F: DEDUCTIONS

Chapter 13: General Deductions

Chapter 14: Specific Deductions

Chapter 15: Provisions that Deny or Limit Deductions

PART G: ASSET TAXATION RULES

Chapter 16: Capital Write-Offs and Allowances

Chapter 17: Trading Stock

Chapter 18: Capital Gains Tax

PART H: FRINGE BENEFITS, SUPERANNUATION, AND EMPLOYMENT

Chapter 19: Fringe Benefits Tax

Chapter 20: Superannuation

Chapter 21: Termination and Unused Leave Payments

Chapter 22: Employee Share Schemes

PART I: SPECIAL ENTITIES

Chapter 23: Small Business Entities, Primary Producers and Special Professionals

Chapter 24: Companies

Chapter 25: Partnerships

Chapter 26: Trusts

Chapter 27: Special Corporate, Partnership and Trust Entities

Chapter 28: Consolidated Groups

PART J: TAX LOSSES

Chapter 29: Tax Losses

PART K: TAX INCENTIVES AND RELIEFS

Chapter 30: Investment Incentives

Chapter 31: Business and Entity Restructure Relief

PART L: FINANCIAL TRANSACTIONS

Chapter 32: Financial Transaction Regimes

PART M: INTERNATIONAL TRANSACTIONS

Chapter 33: International Taxation

Chapter 34: Double Tax Agreements

Chapter 35: Tax Havens, Base Erosion and Profit Shifting and International Tax Enforcement

Chapter 36: Transfer Pricing

Chapter 37: Withholding Taxes

Chapter 38: Accruals Taxation

Chapter 39: Foreign Exchange

PART N: TAX AVOIDANCE

Chapter 40: Tax Avoidance

Chapter 41: General Anti-Avoidance Provisions

Chapter 42: Income Alienation Anti-Avoidance Provisions

PART O: TAX ADMINISTRATION

Chapter 43: Income Tax Returns, Assessments, Rulings, Appeals and Audits

Chapter 44: Identification and Payment Systems

Chapter 45: Tax Record-Keeping, Reporting and Recovery

Chapter 46: Tax Penalties and Offences

Case Table

Table of Legislation

Index

Authors

Stephen Barkoczy – Professor, Faculty of Law, Monash University

Student Resources

Please note that the eBook version of Foundations of Taxation Law 2019 does not come with access to the supporting Oxford Ascend Student Resources.

Lecturer Resources

The following resources will be available for lecturers who prescribe Foundations of Taxation Law 2019 for their course:
  • Updated solutions to all end-of-chapter study questions that can be used for assessment and tutorials
  • Over 1,000 PowerPoint slides distilling key points from each chapter that can be used to supplement course materials. Available through Oxford Ascend.

For more information or to request access to the resources for Foundations of  Taxation Law 2019, please contact your Oxford Learning Resource Consultant.

Sample Pages

Read a sample from Foundations of Taxation Law 2019, eleventh edition: