(eBook PDF) Australian Taxation Law 2021 – Digital Ebook – Instant Delivery Download
product details:
- ISBN-10 : 0190330694
- ISBN-13 : 978-0190330699
- Author:
A comprehensive guide to the principles and practice of taxation law.Australian Taxation Law 2021 provides a comprehensive analysis of relevant legislation, case law and rulings, and a conceptual framework within which to assess topical tax issues. This leading text covers income tax (including the taxation of capital gains), superannuation, goods and services tax, fringe benefits tax and state taxes, as well as international taxation and the operation of the tax administration system. This text provides extensive expert analysis of the latest legislative provisions, case law developments and rulings, administrative reforms and policy announcements. It has been designed to help students navigate the complexities of taxation law and includes practical examples that will help them learn how to apply the law to real-life situations.NEW TO THIS EDITION:Updated data, cases, legislation, tax rates for the 2020/21 financial year and calculation of penaltiesDiscussion on:Possible impacts of COVID-19 on tax reformChanges to the concessions available to small businessesRemoval of the CGT main residence exemption for foreign residentsChanges in the way business is conducted in the digital age: Skourmalls v FCTATO power to recover estimates of tax liability has been extended to the GST systemChanges introduced by the Treasury Laws Amendment (Combating Illegal Phoenixing) Act 2020Departure Prohibition Orders: MoltoniDevelopments in residence of individuals: HardingThe backpackers tax: AddyNew deductions cases: Greig, Mussalli, Sharpcan.
table of contents:
Chapter 1. The Australian taxation system and the tax formula
Chapter 2. Residency and source of income
Chapter 3. Assessable income/income tax
Chapter 4. Capital gains tax
Chapter 5. Fringe benefits tax
Chapter 6. General deductions
Chapter 7. Specific deductions and applications of deductibility
Chapter 8. Capital allowances
Chapter 9. Tax accounting and trading stock
Chapter 10. Taxation of individuals
Chapter 11. Taxation of companies
Chapter 12. Taxation of partnerships, joint ventures, trusts and superannuation entities
Chapter 13. Goods and services tax
Chapter 14. Ethics, tax avoidance and evasion