Foundations of Taxation Law 2018
OUP Australia and New Zealand (Verlag)
978-0-19-031069-1 (ISBN)
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Foundations of Taxation Law 2018 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.
Stephen Barkoczy is a Professor at the School of Law, Monash University.
PART A: INTRODUCTION TO TAXATION AND AUSTRALIA’S TAX SYSTEM Chapter 1: Taxation Principles and TheoryChapter 2: Tax Law Research and InterpretationChapter 3: Constitutional Framework of the Australian Tax SystemChapter 4: Australian TaxesChapter 5: Tax Policy, Politics and ReformChapter 6: The Australian Taxation Office and the Tax ProfessionPART B: GOODS AND SERVICES TAX Chapter 7: Goods and Services TaxPART C: INCOME TAX Chapter 8: Income TaxPART D: GENERAL JURISDICTIONAL RULES Chapter 9: Residence and SourcePART E: INCOME Chapter 10: Ordinary IncomeChapter 11: Statutory IncomeChapter 12: Exempt Income and Non-Assessable Non-Exempt IncomePART F: DEDUCTIONS Chapter 13: General DeductionsChapter 14: Specific DeductionsChapter 15: Provisions that Deny or Limit DeductionsPART G: TAX TIMING Chapter 16: Tax TimingPART H: ASSET TAXATION RULES Chapter 17: Capital Write-Offs and AllowancesChapter 18: Trading StockChapter 19: Capital Gains TaxPART I: COMPANIES, PARTNERSHIPS AND TRUSTS Chapter 20: CompaniesChapter 21: PartnershipsChapter 22: TrustsPART J: TAX LOSSES Chapter 23: Tax LossesPART K: FRINGE BENEFITS, SUPERANNUATION, AND EMPLOYMENT Chapter 24: Fringe Benefits TaxChapter 25: SuperannuationChapter 26: Termination and Unused Leave PaymentsChapter 27: Employee Share SchemesPART L: TAX CONCESSIONS, INCENTIVES AND RELIEFS Chapter 28: Business Tax ConcessionsChapter 29: Investment IncentivesChapter 30: Business and Entity Restructure ReliefPART M: SPECIAL ENTITIES Chapter 31: Special Corporate and Trust EntitiesChapter 32: Consolidated GroupsPART N: FINANCIAL TRANSACTIONS Chapter 33: Financial Transaction RegimesPART O: INTERNATIONAL TRANSACTIONS Chapter 34: International TaxationChapter 35: Double Tax AgreementsChapter 36: Tax Havens, Base Erosion and Profit ShiftingChapter 37: Transfer PricingChapter 38: Withholding TaxesChapter 39: Accruals TaxationChapter 40: Foreign ExchangePART P: TAX AVOIDANCE Chapter 41: Tax Avoidance Chapter 42: General Anti-Avoidance ProvisionsChapter 43: Income Alienation Anti-Avoidance ProvisionsChapter 44: Corporate Anti-Avoidance ProvisionsPART Q: TAX ADMINISTRATION Chapter 45: Income Tax Returns, Assessments, Rulings, Appeals and AuditsChapter 46: Identification and Payment SystemsChapter 47: Tax Record-Keeping, Reporting and RecoveryChapter 48: Tax Penalties, Offences and Interest PaymentsCase TableTable of LegislationIndex
| Erscheinungsdatum | 12.06.2018 |
|---|---|
| Verlagsort | Melbourne |
| Sprache | englisch |
| Maße | 162 x 241 mm |
| Gewicht | 976 g |
| Themenwelt | Recht / Steuern ► EU / Internationales Recht |
| Recht / Steuern ► Steuern / Steuerrecht | |
| Wirtschaft ► Volkswirtschaftslehre ► Wirtschaftspolitik | |
| ISBN-10 | 0-19-031069-3 / 0190310693 |
| ISBN-13 | 978-0-19-031069-1 / 9780190310691 |
| Zustand | Neuware |
| Informationen gemäß Produktsicherheitsverordnung (GPSR) | |
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