Understanding Taxation Law 2021
The essential tax reference for business, accounting and law students
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Understanding Taxation Law 2021 is a comprehensive introduction to the Australian tax law system and is an essential reference for business, accounting and law students. It includes a number of pedagogical features such as learning objectives, boxed case summaries, legislation extracts, revision questions, and practical taxation activity problems. Innovative online resources enhance the teaching and learning experience.
• Coverage of topics in core undergraduate units
• Learning objectives, questions, problems, activities, case examples, working examples
• Published annually to support currency
• Kenny, Villios Harrison, Bruce & Blissenden, Australian Tax 2021
• Kenny & Walpole, Concise Tax Legislation 2021
• Fitzpatrick, Business and Corporations Law 4th edition
Table of contents
- Structure of the Acts and the Income Concept
- Income According to Ordinary Concepts
- The Derivation and Measurement of Income
- Statutory Income
- Capital Gains Tax
- Fringe Benefits Tax
- General Deductions
- Specific Deductions
- Capital Allowances
- Trading Stock
- Taxation of Companies
- Taxation of Shareholders
- Taxation of Partnerships
- Taxation of Trusts
- Tax Administration
- Anti-Tax Avoidance Measures
- International Aspects
- Goods and Services Tax