Written by an expert author team, Australian Taxation Law 2020 provides a comprehensive analysis of taxation legislation, case law, rulings, administrative reforms, and policy announcements in key areas such as income tax, superannuation, GST, FBT and state taxes. It provides a conceptual framework for understanding topical tax issues and is a definitive guide through the complexities of taxation law, making it ideal for students and practitioners alike.
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 debts
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
Case Table
Decision of Boards of Review and AAT (Taxation Appeals Division)
Legislation Finding List
Rulings Finding List
Index
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