Understanding Taxation Law 2020

Understanding Taxation Law 2020 is the essential tax reference for business, accounting and law students

AUD$ 167.00
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ISBN/ISSN: 9780409351286

Product description

Understanding Taxation Law 2020 is a teaching and learning resource for students seeking to gain a sense not only of how Australian taxation works but also where new developments fit into the system. Through digestible extracts from cases with fact summaries, key passages from Australian Taxation Office (ATO) rulings, and contextualised discussion of legislative provisions, students of taxation law will develop:

  • an ability to appreciate the overall effect of legislative provisions and what impact they have on existing principles;
  • an ability to ascertain the meaning of legislative provisions;
  • a familiarity with reading and understanding the significance of cases; and
  • an ability to apply legislative provisions and principles from cases in a commercial context.


  • focuses on the Income Tax Assessment Act 1997 (Cth) (ITAA97), the Income Tax Assessment Act 1936 (Cth) (ITAA36), and on the jurisprudence interpreting those Acts and associated Acts
  • covers fringe benefits tax (FBT) and goods and services tax (GST)
  • learning activities, discussion questions, problems and case studies provided to assist students reading the extracts, in the context of a chapter, to gradually become less intimidated by legislation and cases, as they develop the skills necessary to understand and apply them in real-world situations.

Related Titles

•Kenny, Villios & Blissenden, Australian Tax 2020
• Kenny & Walpole, Concise Tax Legislation 2020
• Fitzpatrick, Business and Corporations Law, 4th edition


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Table of contents

  1. Introduction

  2. Structure of the Acts and the Income Concept

  3. Income According to Ordinary Concepts

  4. The Derivation and Measurement of Income

  5. Statutory Income

  6. Capital Gains Tax

  7. Fringe Benefits Tax

  8. General Deductions

  9. Specific Deductions

  10. Capital Allowances

  11. Trading Stock

  12. Taxation of Companies

  13. Taxation of Shareholders

  14. Taxation of Partnerships

  15. Taxation of Trusts

  16. Tax Administration

  17. Anti-Tax Avoidance Measures

  18. International Aspects

  19. Goods and Services Tax