Rövid leírás:
The 2017 edition of 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.
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Hosszú leírás:
Written by an expert author team, Australian Taxation Law 2017 comprehensively examines the fundamental tax legislation that underpins the Australian tax system, such as the GST, FBT, income tax and state taxes, and provides context within which to assess significant tax issues.
Updated to feature extensive analysis of recent legislation, case law and rulings, this text explores key areas of change, such as the corporate tax and small business tax reforms, the projected changes to the HELP rules, the proposed backpackers’ tax, and the potential changes to superannuation and tax rates.
Tying all of this together is practical examples, sample calculations, extensive diagrams and flowcharts that aide in the understanding of the principles and applications of taxation law. Also included are sections of tax rates, tables and key tax websites for reference purposes, useful for students and practitioners alike.
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Tartalomjegyzék:
Introduction to income tax law
Tax Formula, tax rates, and tax offsets
Assessable income: general principles
Income from personal exertion
Income from property
Income from business
Capital gains tax: general topics
Capital gains tax: concessions and special topics
Non-assessable income
General deductions
Specific deductions
Capital allowances and capital works
Tax accounting
Trading stock
Small business entities and concessions
Taxation of partnership income
Taxation of trust income
Taxation of corporate tax entities and their members
Corporate tax losses, net capital losses and bad debts
Taxation of consolidated groups
Special taxpayers and incentive schemes
Taxation of financial transactions
Superannuation
International aspects
Tax evasion, avoidance and planning
Fringe benefits tax
Goods and services tax
State taxes
Administrative aspects of taxation
Tax rulings, tax returns and assessments
Challenging an assessment
Collection and recovery of tax
Offences, penalties and regulation of tax practitioners
Rates and tables
Case table
Decisions of Boards of Review and AAT (Taxation Appeals Division)
Legislation Finding List
Rulings Finding List
Index
