Australian Taxation Law Select 2019 eBook

Legislation and Commentary

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

Australian Taxation Law Select 2019 eBook

Legislation and Commentary

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

ISBN:

9780190320492

Binding:

Ebook

Published:

29 Jan 2019

Availability:

Available

Series:

$107.95 AUD

$123.99 NZD

Add To Cart

Description

Australian Taxation Law Select 2019 is a custom publication that combines the key legislative provisions dealing with Australian income tax and selected commentary from Australian Taxation Law 2019 in a single volume. It has been designed to ensure you get exactly what you need, week to week, to support your success in this subject.


This book has been created for Curtin Law School to accompany either:

  • Introduction to Australian Tax Law (Curtin TAXA2000; OUA BLW32), or
  • Fundamentals of Australian Tax Law (Curtin TAXA5001; OUA MT531).

Contents

Part A: Legislation

A New Tax System (Goods and Services Tax) Act 1999 (extracts)

Income Tax Assessment Act 1936 (extracts)

Income Tax Assessment Act 1997 (extracts)

Income Tax Rates Act 1986 (extracts)

Taxation Administration Act 1953 (extracts)

Fringe Benefits Tax Assessment Act 1986 (extracts)

Fringe Benefits Tax Act 1986 (extracts)

Fringe Benefits Tax Regulations 1992 (extracts)

Part B: Commentary

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

21. Special Taxpayers and Incentive Schemes

23. Superannuation

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

33. Offences, Penalties and Regulation of Tax Practitioners

Table of Cases            

Decisions of Boards of Review and AAT (Taxation Appeals Division)            

Table of Legislation    

Table of Rulings

Index

Authors

Robin Woellner – Adjunct Professor, School of Law, James Cook University and School of Taxation and Business Law, University of New South Wales
Stephen Barkoczy – Professor, School of Law, Monash University
Shirley Murphy – Adjunct Lecturer, Department of Accounting and Corporate Governance, Macquarie University
Chris Evans – Professor, School of Taxation and Business Law, University of New South Wales
Dale Pinto – Professor and Head of Department, Curtin Business School, Curtin University