Australian Taxation Law 2020

Thirtieth Edition

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

Australian Taxation Law 2020

Thirtieth Edition

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






10 Feb 2020




$185.00 AUD

$212.99 NZD

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Celebrating the publication of its 30th edition, Australian Taxation Law 2020 comprehensively examines the fundamental taxation legislation that underpins the Australian tax system. It focuses on the core areas of income tax, CGT, corporate tax, FBT, GST, superannuation and state taxes (state land tax, payroll tax and stamp duties).

This text provides extensive expert analysis of the latest legislative provisions, case law developments and rulings, administrative reforms and policy announcements. It has been designed to help students navigate the complexities of taxation law and includes practical examples that will help them learn how to apply the law to real-life situations.


  • Incorporates the latest major legislative reforms and key decisions of courts and tribunals
  • Includes tax rates for the 2019/20 financial year
  • Discussion on:
    • The Government’s proposal to remove the CGT main residence exemption for foreign residents
    • Changes to the eligibility rules for small business CGT concessions, and the ‘similar business’ test for carry-forward of corporate losses
    • New rates for the taxation of superannuation benefits and termination payments, and the extension of eligibility to make personal superannuation contributions
    • The High Court’s decision on legal professional privilege following Glencore International AG’s attempt to restrain the ATO from using documents leaked in the ‘Paradise Papers’
    • The landmark decision in Moreton Resources Ltd v Innovation and Science Australia [2019] FCAFC 120, clarifying the meaning of ‘core Research & Development activities’.


  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 Debt
  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 and Associate Dean Engagement 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.