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Australian Taxation Law 2016

Buch | Softcover
2128 Seiten
2016 | 26th edition
OUP Australia and New Zealand (Verlag)
9780190304386 (ISBN)
CHF 109,95 inkl. MwSt
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This leading annual tax text for students and practitioners provides a comprehensive analysis of relevant legislation, case law and rulings, and a conceptual framework within which to assess topical tax issues.
Australian Taxation Law aims to provide guidance in clear and simple language through the complex and ever-changing laws of taxation. To make it easier to understand the application of the law to practical situations, the authors have made extensive use of flow charts and practical examples. The primary focus of Australian Taxation Law is on the federal taxation system, with particular emphasis on income tax, capital gains tax, corporate tax, fringe benefits tax, goods and services tax, and the operation of the tax administration system which drives the whole process. The text also includes and section of tax rates and tables for reference purposes and a key tax websites table which lists useful and popular websites for tax practitioners and students.

Robin Woellner, Adjunct professor, School of Taxation and Business Law, University of New South Wales Stephen Barkoczy, Professor, School of Law, Monash University Shirley Murphy, Adjunct Lecturer, Department of Accounting and Corporate Governance, Macquarie University Chris Evans, Professor, School of Taxation and Business Law, University of New South Wales Dale Pinto, Professor and Head of Department, Curtin Business School, Curtin University

Key Tax Websites:1. Introduction to income tax law2. Tax formula, tax rates and tax offsets3. Assessable income. general principles4. Income from personal exertion5. Income from property6. Income from business7. Capital gains tax. general topics8. Capital gains tax. concessions and special topics9. Non-assessable income10. General Deductions11. Specific Deductions12. Capital allowances and capital works13. Tax accounting14. Trading stock15. Small business entities and concessions16. Taxation of partnership income17. Taxation of trust income18. Taxation of corporate tax entities and their members19. Corporate tax losses, net capital losses and bad debts20. Taxation of consolidated groups21. Special taxpayers and incentive schemes22. Taxation of financial transactions23. Superannuation24. International aspects25. Tax evasion, avoidance and planning26. Fringe benefits tax27. Goods and services tax28. State taxes29. Administrative aspects of taxation30. Tax rulings, tax returns, and assessments31. Challenging an assessment32. Collection and recovery of tax33. Offences, penalties and regulation of tax practitioners34. Rates and tablesCase TablesDecisions of Boards of Review and AAT (Taxation Appeals Division)Legislative Finding ListRulings Finding List

Erscheinungsdatum
Verlagsort Melbourne
Sprache englisch
Gewicht 1600 g
Themenwelt Recht / Steuern EU / Internationales Recht
Recht / Steuern Steuern / Steuerrecht
Wirtschaft Volkswirtschaftslehre Wirtschaftspolitik
ISBN-13 9780190304386 / 9780190304386
Zustand Neuware
Informationen gemäß Produktsicherheitsverordnung (GPSR)
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