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Understanding Taxation Law 2023

Understanding Taxation Law 2023

  • 作者:
  • 出版商: LexisNexis Australia
  • ISBN: 9780409357264
  • 出版时间 January 2023
  • 规格: Paperback
  • 适应领域: Australia ? 免责申明:
    Countri(es) stated herein are used as reference only
¥974.70
发货时间:大约 4-5 weeks
Extra 2-10 working days if shipping address outside Hong Kong
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  • 描述 
  • 大纲 
  • 作者 
  • 详细

    The essential tax reference for business, accounting and law students

     

    Understanding Taxation Law 2023 is a comprehensive introduction for all those seeking to gain a sense not only of how Australian taxation works but also where new developments fit into the system. Through digestible extracts from cases, with fact summaries, key passages from Australian Taxation Office rulings, and contextualised discussion of legislative provisions, the text supports learning and enables the reader to identify the important principles of taxation law.

    The book concentrates on the Income Tax Assessment Act 1997 (Cth) and the Income Tax Assessment Act 1936 (Cth), and on the jurisprudence interpreting those Acts and associated Acts. Case summaries and legislative extracts, problem-solving activities and worked examples, as well as flowcharts, diagrams and tables, provide a highly accessible learning framework. The text is supported by interactive online learning activities and resources.

    Features

    • focuses on the Income Tax Assessment Act 1997 (Cth) (ITAA97), the Income Tax Assessment Act 1936 (Cth) (ITAA36), and on the jurisprudence interpreting those Acts and associated Acts
    • covers fringe benefits tax (FBT) and goods and services tax (GST)
    • learning activities, discussion questions, problems and case studies provided to assist students reading the extracts, in the context of a chapter, to gradually become less intimidated by legislation and cases, as they develop the skills necessary to understand and apply them in real-world situations.
    1. Introduction
    2. Structure of the Acts and the Income Concept
    3. Income According to Ordinary Concepts
    4. The Derivation and Measurement of Income
    5. Statutory Income
    6. Capital Gains Tax
    7. Fringe Benefits Tax
    8. General Deductions
    9. Specific Deductions
    10. Capital Allowances
    11. Trading Stock<
    12. Taxation of Companies
    13. Taxation of Shareholders
    14. Taxation of Partnerships
    15. Taxation of Trusts
    16. Tax Administration
    17. Anti-Tax Avoidance Measures
    18. International Aspects
    19. Good and Services Tax
  • Dr. John Taylor

    Dr John Taylor is an Emeritus Professor at the School of Accounting, Auditing and Taxation, University of New South Wales

     

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