Foundations of Taxation Law provides a clear and comprehensive introduction to the policy, principles and practice underpinning the Australian taxation system. Designed as an introductory guide for law and business students as well as tax practitioners, the text focuses on general principles, blending policy issues, taxation theory, technical 'black letter law' and commercial practice into a succinct, principled text. Topics have been developed in a logical, structured order and are cross-referenced to specific provisions in the legislation and relevant cases so that readers can easily find…mehr
Foundations of Taxation Law provides a clear and comprehensive introduction to the policy, principles and practice underpinning the Australian taxation system. Designed as an introductory guide for law and business students as well as tax practitioners, the text focuses on general principles, blending policy issues, taxation theory, technical 'black letter law' and commercial practice into a succinct, principled text. Topics have been developed in a logical, structured order and are cross-referenced to specific provisions in the legislation and relevant cases so that readers can easily find the source of the law. The text includes approximately 400 examples and dozens of diagrams and tables that condense the law and clarify difficult concepts. This fourteenth edition has been substantially revised and restructured to take account of many important legislative reforms, case law developments, administrative changes and policy announcements. It is designed to be used in conjunction with the Core Tax Legislation and Study Guide 2022.
Stephen Barkoczy is a Professor in the Faculty of Law at Monash University. He also serves on the Innovation Investment Committee of Innovation and Science Australia and is a member of the International Faculty of the Institute for Austrian and International Tax Law at the Vienna University of Economics and Business. Stephen has published, practised and lectured widely in the areas of taxation, superannuation and venture capital investment law. He is the author/co-author of many books and the recipient of numerous teaching awards, including the 2008 Prime Minister's Award for Australian University Teacher of the¿Year.
Inhaltsangabe
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 Australia tax system 4. Australian taxes 5. Tax policy, politics and reform 6. The Australian Taxation Office 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 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. Entities: 23. Companies 24. Partnerships 25. Trusts 26. Special entities 27. Consolidated groups Part J. Tax Losses: 28. Tax losses Part K. Tax Incentives and Reliefs: 29. Investment incentives 30. Business and entity restructure relief Part L. Financial Transactions: 31. Financial transaction regimes Part M. International Transactions: 32. International taxation 33. Double Taxation Agreements 34. Tax havens, base erosion and profit shifting and international tax enforcement 35. Transfer pricing 36. Withholding taxes 37. Accruals taxation 38. Foreign exchange Part N. Tax Avoidance: 39. Tax avoidance 40. General anti-avoidance provisions 41. Income alienation anti-avoidance provisions Part O. Tax Administration: 42. Income tax returns, assessments, rulings,appeals and audits 43. Identification and payment systems 44. Tax record-keeping, reporting and recovery 45. Tax penalties and offences.
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 Australia tax system 4. Australian taxes 5. Tax policy, politics and reform 6. The Australian Taxation Office 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 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. Entities: 23. Companies 24. Partnerships 25. Trusts 26. Special entities 27. Consolidated groups Part J. Tax Losses: 28. Tax losses Part K. Tax Incentives and Reliefs: 29. Investment incentives 30. Business and entity restructure relief Part L. Financial Transactions: 31. Financial transaction regimes Part M. International Transactions: 32. International taxation 33. Double Taxation Agreements 34. Tax havens, base erosion and profit shifting and international tax enforcement 35. Transfer pricing 36. Withholding taxes 37. Accruals taxation 38. Foreign exchange Part N. Tax Avoidance: 39. Tax avoidance 40. General anti-avoidance provisions 41. Income alienation anti-avoidance provisions Part O. Tax Administration: 42. Income tax returns, assessments, rulings,appeals and audits 43. Identification and payment systems 44. Tax record-keeping, reporting and recovery 45. Tax penalties and offences.
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