Foundations of Taxation Law 2020 provides a concise introduction to the policy, principles and practice that underpin the Australian taxation system. The book focuses on the key components covered in many introductory and advanced taxation law courses studies at Australian universities. It is designed to be used by undergraduate and postgraduate students as well as students undertaking professional qualifications with accounting bodies, law societies and the Taxation institute of Australia. The book is also intended to serve as a general reference guide for taxation academics and researches, as well as practising lawyers and accountants, who require a succinct and user-friendly explanation.
Foreword
Preface
Acknowledgements
About the Author
Key to Abbreviations
PART A: INTRODUCTION TO TAXATION AND AUSTRALIAS TAX SYSTEM
Chapter 1: Taxation Principles and Theory
Chapter 2: Tax Law Research and Interpretation
Chapter 3: Constitutional Framework of the Australian Tax System
Chapter 4: Australian Taxes
Chapter 5: Tax Policy, Politics and Reform
Chapter 6: The ATO and the Tax Profession
PART B: GOODS AND SERVICES TAX
Chapter 7: Goods and Services Tax
PART C: INCOME TAX
Chapter 8: Income Tax
PART D: GENERAL JURISDICTIONAL RULES
Chapter 9: Residence and Source
PART E: INCOME
Chapter 10: Ordinary Income
Chapter 11: Statutory Income
Chapter 12: Exempt Income and Non-Assessable Non-Exempt Income
PART F: DEDUCTIONS
Chapter 13: General Deductions
Chapter 14: Specific Deductions
Chapter 15: Provisions that Deny or Limit Deductions
PART G: ASSET TAXATION RULES
Chapter 16: Capital Write-offs and Allowances
Chapter 17: Trading Stock
Chapter 18: Capital Gains Tax
PART H: FRINGE BENEFITS, SUPERANNUATION AND EMPLOYMENT
Chapter 19: Fringe Benefits Tax
Chapter 20: Superannuation
Chapter 21: Termination and Unused Leave Payments
Chapter 22: Employee Share Schemes
PART I: SPECIAL ENTITIES
Chapter 23: Small Business Entities, Primary Producers and Special Professions
Chapter 24: Companies
Chapter 25: Partnerships
Chapter 26: Trusts
Chapter 27: Special Corporate, Partnership and Trust Entities
Chapter 28: Consolidated Groups
PART J: TAX LOSSES
Chapter 29: Tax Losses
PART K: TAX INCENTIVES AND RELIEFS
Chapter 30: Investment Incentives
Chapter 31: Business and Entity Restructure Relief
PART L: FINANCIAL TRANSACTIONS
Chapter 32: Financial Transaction Regimes
PART M: INTERNATIONAL TRANSACTIONS
Chapter 33: International Taxation
Chapter 34: Double Taxation Agreements
Chapter 35: Tax Havens, Base Erosion and Profit Shifting and International Tax Enforcement
Chapter 36: Transfer Pricing
Chapter 37: Withholding Taxes
Chapter 38: Accruals Taxation
Chapter 39: Foreign Exchange
PART N: TAX AVOIDANCE
Chapter 40: Tax Avoidance
Chapter 41: General Anti-Avoidance Provisions
Chapter 42: Income Alienation Anti-Avoidance Provisions
PART O: TAX ADMINISTRATION
Chapter 43: Income Tax Returns, Assessment, Rulings, Appeals and Audits
Chapter 44: Identification and Payment Systems
Chapter 45: Tax Record Keeping, Reporting and Recovery
Chapter 46: Tax Penalties and Offences
Case Table
Table of Legislation
Index
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