Foundations of Taxation Law 2020

Twelfth Edition

Stephen Barkoczy

Foundations of Taxation Law 2020

Twelfth Edition

Stephen Barkoczy

ISBN:

9780190323783

Binding:

Paperback

Published:

7 Jan 2020

Availability:

888

Series:

$150.00 AUD

$172.00 NZD

Add To Cart Request an inspection copy

Description

Foundations of Taxation Law 2020 is designed to progressively build your understanding of taxation law, helping you navigate the complex legislation that governs its operation. It tackles areas of significant and practical importance, and cross-references topics to specific provisions and relevant cases to help you find the source of law.


Now in its twelfth edition, this text is your guide to understanding fundamental taxation law concepts, supported by discussion of legislative provisions, cases and rulings. It covers a broad range of Commonwealth taxes, including income tax, GST, FBT and superannuation taxes, and explores comparative social, economic, political and international issues.


Use in conjunction with the Core Tax Legislation and Study Guide for legislative provision extracts and the Australian Tax Casebook for summaries of the cases covered in this text.


INCLUDED IN THIS EDITION

  • Important legislative reforms, case law developments, administrative changes and policy announcements, including expanded policy and technical discussion
  • Extensive analysis of the Morrison Government’s 2019 Budget measures, including its tax cuts, as well as discussion of the tax issues raised in the 2019 election
  • Detailed discussion of important developments, such as:
    • the new business continuity test for carrying forward corporate losses
    • the new single touch payroll regime
    • recent international tax and anti-avoidance reforms
  • User-friendly diagrams, examples and tables that condense the law and clarify complex concepts
  • End-of-chapter study questions and further reading suggestions to assist with exam preparation and assessments.

Contents

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

1. Taxation Principles and Theory

2. Tax Law Research and Interpretation

3. Constitutional Framework of the Australian Tax System

4. Australian Taxes

5. Tax Policy, Politics and Reform

6. The ATO and the Tax Profession

PART B: GOODS AND SERVICES TAX

7. Goods and Services Tax

PART C: INCOME TAX

8. Income Tax

PART D: GENERAL JURISDICTIONAL RULES

9. Residence and Source

PART E: INCOME

10. Ordinary Income

11. Statutory Income

12. Exempt Income and Non-Assessable Non-Exempt Income

PART F: DEDUCTIONS

13. General Deductions

14. Specific Deductions

15. Provisions that Deny or Limit Deductions

PART G: ASSET TAXATION RULES

16. Capital Write-offs and Allowances

17. Trading Stock

18. Capital Gains Tax

PART H: FRINGE BENEFITS, SUPERANNUATION AND EMPLOYMENT

19. Fringe Benefits Tax

20. Superannuation

21. Termination and Unused Leave Payments

22. Employee Share Schemes

PART I: SPECIAL ENTITIES

23. Small Business Entities, Primary Producers and Special Professions

24. Companies

25. Partnerships

26. Trusts

27. Special Corporate, Partnership and Trust Entities

28. Consolidated Groups

PART J: TAX LOSSES

29. Tax Losses

PART K: TAX INCENTIVES AND RELIEFS

30. Investment Incentives

31. Business and Entity Restructure Relief

PART L: FINANCIAL TRANSACTIONS

32. Financial Transaction Regimes

PART M: INTERNATIONAL TRANSACTIONS

33. International Taxation

34. Double Taxation Agreements

35. Tax Havens, Base Erosion and Profit Shifting and International Tax Enforcement

36. Transfer Pricing

37. Withholding Taxes

38. Accruals Taxation

39. Foreign Exchange

PART N: TAX AVOIDANCE

40. Tax Avoidance

41. General Anti-Avoidance Provisions

42. Income Alienation Anti-Avoidance Provisions

PART O: TAX ADMINISTRATION

43. Income Tax Returns, Assessment, Rulings, Appeals and Audits

44. Identification and Payment Systems

45. Tax Record Keeping, Reporting and Recovery

46. Tax Penalties and Offences

Case Table              

Table of Legislation              

Index

Authors

Stephen Barkoczy is a Professor and Associate Dean Engagement in the Faculty of Law at Monash University.

Student Resources

Oxford Ascend is the home of online resources for higher education students to help them study and succeed.
Each print copy of Foundations of Taxation Law 2020 will come with access to Oxford Ascend Student Resources that include:
  • Solutions for selected end-of-chapter study questions to help students test their understanding and develop their knowledge of taxation law principles
  • Over 1,000 PowerPoint slides that are directly linked and cross-referenced to specific topics covered in the chapters to illustrate key concepts and direct further study
To access your Foundations of Taxation Law 2020 Oxford Ascend Student Resources:
  1. Go to www.oxfordascend.com
  2. Register for an account
  3. Activate the code (printed inside the back cover of your textbook) within your account
This code can only be activated once. Once activated, access is valid for the life of the edition.

Lecturer Resources

The following resources will be available for lecturers who prescribe Foundations of Taxation Law 2020 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.

For more information or to request access to the resources for Foundations of  Taxation Law 2020, please contact your Oxford Learning Resource Consultant.