(eBook PDF) Foundations of Taxation Law 2020 12th Edition – Digital Ebook – Instant Delivery Download
Product details:
- ISBN-10 : 0190323787
- ISBN-13 : 978-0190323783
- Author: Barkoczy
Foundations of Taxation Law 2020 is designed to progressively build your understanding of taxation law, helping you navigate the complex legislation that governs its operation. It tackles areas of significant and practical importance, and cross-references topics to specific provisions and relevant cases to help you find the source of law. Now in its twelfth edition, this text is your guide to understanding fundamental taxation law concepts, supported by discussion of legislative provisions, cases and rulings. It covers a broad range of Commonwealth taxes, including income tax, GST, FBT and superannuation taxes, and explores comparative social, economic, political and international issues. Use in conjunction with the Core Tax Legislation and Study Guide for legislative provision extracts and the Australian Tax Casebook for summaries of the cases covered in this text.INCLUDED IN THIS EDITIONImportant legislative reforms, case law developments, administrative changes and policy announcements, including expanded policy and technical discussionExtensive analysis of the Morrison Government’s 2019 Budget measures, including its tax cuts, as well as discussion of the tax issues raised in the 2019 electionDetailed discussion of important developments, such as: the new business continuity test for carrying forward corporate lossesthe new single touch payroll regimerecent international tax and anti-avoidance reformsUser-friendly diagrams, examples and tables that condense the law and clarify complex conceptsEnd-of-chapter study questions and further reading suggestions to assist with exam preparation and assessments.
Table contents:
Chapter 1: Introduction to Taxation, the Income Tax Formula, and Form 1040
Chapter 2: Expanded Tax Formula, Form 1040, and Basic Concepts
Chapter 3: Gross Income: Inclusions and Exclusions
Chapter 4: Adjustments for Adjusted Gross Income
Chapter 5: Itemized Deductions
Chapter 6: Self-Employed Business Income (Line 3 of Schedule 1 and Schedule C)
Chapter 7: Capital Gains and Other Sales of Property (Schedule D and Form 4797)
Chapter 8: Rental Property, Royalties, and Income from Flow- Through Entities (Line 5, Schedule 1, and Schedule E)
Chapter 9: Tax Credits (Form 1040, Lines 19, 20, 27 through 29, and 31, Schedule 3, Lines 1 through 14)
Chapter 10: Payroll Taxes
Chapter 11: Retirement and Other Tax-Deferred Plans and Annuities
Chapter 12: Special Property Transactions
Chapter 13: At-Risk/Passive Activity Loss Rules and the Individual Alternative Minimum Tax
Chapter 14: Partnership Taxation
Chapter 15: Corporate Taxation
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