Stephen Barkoczy

Foundations of Taxation Law

• Broschiertes Buch

Produktbeschreibung

Foundations of Taxation Law provides a clear and comprehensive introduction to the policy, principles and practice that underpin the Australian taxation system. Designed as a guide for law and business students as well as tax practitioners, the text blends policy issues, taxation theory, black letter law and commercial practice into a succinct general principles text. Topics are presented in a logical and structured order and are cross-referenced to specific provisions in the legislation and relevant cases so that readers are able to easily find the source of the law. The text includes approximately 400 examples and dozens of diagrams and tables that condense the law and help clarify difficult concepts. This edition contains expanded technical and policy discussion of several areas of law. It has been substantially revised and restructured to take account of the many important legislative reforms, case law developments and announcements that have occurred over the last 24 months.

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Produktdetails

• Verlag: Cambridge University Press
• 15th edition
• Seitenzahl: 1098
• Erscheinungstermin: 15. Februar 2024
• Englisch
• Abmessung: 244mm x 170mm x 55mm
• Gewicht: 1710g
• ISBN-13: 9781009458832
• ISBN-10: 1009458833
• Artikelnr.: 69035702

Autorenporträt

Stephen Barkoczy is a Professor in the Faculty of Law at Monash University and Chair of the Innovation Investment Committee of Industry Innovation and Science Australia. He is also 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 Australian tax system
4. Australian taxes
5. Tax policy, politics and reform
6. The Treasury, Australian Taxation Office and tax profession
Part B. Goods and Services Tax: 7. Goods and services tax
Part C. Income Tax: 8. Income tax
Part D. Income: 9. Ordinary income
10. Statutory income
11. Exempt income and non-assessable non-exempt income
Part E. Deductions: 12. General deductions
13. Specific deductions
14. Provisions that deny or limit deductions
Part F. Asset Taxation Rules: 15. Capital allowances
16. Trading stock
17. Capital gains tax
Part G. Fringe Benefits, Superannuation and Employment: 18. Fringe benefits tax
19. Superannuation
20. Termination and unused leave payments
21. Employee share schemes
Part H. Entities: 22. Companies
23. Partnerships
24. Trusts
25. Special entities
26. Consolidated groups
Part I. Tax Incentives and Reliefs: 27. Investment incentives
28. Business and entity restructure relief
Part J. Financial transactions: 29. Financial transaction regimes
Part K. International Taxation: 30. General jurisdictional rules
31. International exemptions, offsets and withholding taxes
32. Double Taxation Agreements
33. Base erosion and profit shifting and international tax enforcement
34. Accruals taxation
35. Foreign exchange
Part L. Tax Avoidance: 36. Tax avoidance
37. General anti-avoidance provisions
Part M. Tax Administration: 38. Income tax returns, assessments, rulings, appeals and audits
39. Identification and payment systems
40. Tax record-keeping, reporting and recovery
41. Tax penalties and offences.